2018-2019 GENERAL PURPOSE FINANCIAL STATEMENTS AND ...

SUPERINTENDENT'S ANNUAL REPORT

GENERAL PURPOSE

FINANCIAL STATEMENTS AND

2018-2019

ARLINGTON PUBLIC SCHOOLS

GENERAL PURPOSE FINANCIAL STATEMENTS AND

SUPERINTENDENT'S ANNUAL REPORT

2018-19

TABLE OF CONTENTS

I. ANNUAL FINANCIAL REPORT

Letter to Board of Directors A

Board of Directors - District Office B

School Directors/Superintendents - Prior Years C

#1. F-196 - Financial Statements

Combined Balance Sheet D - E

Statement of Rev., Exp. & Change in Fund Balance F - G

Budgetary Comparison Schedules H - Q

#2. Notes to Financial Statements 1 - 31

#3. Capital Assets

Land 32

Buildings 33-34

Transportation Vehicles - Bus Inventory 35

Vehicles 36

#4. Outstanding Bonds

Bond Obligations 37-42

Changes in Long-Term Debt 43

#5. Schedule of Expenditure of Federal Awards 44-45

II. SUPERINTENDENT'S ANNUAL REPORT

#6. Board Highlights 46-54

#7. General Fund

Summary 55

Changes in Fund Balance 56

Monthly Fund Balance 57

Revenues 58

Expenditures by Program and Object 59

Expenditures by Activity 60

Revenues & Expenditures - Comparisons by Percentage 61

Monthly Expenditures as Percent of Budget 62

Resource to Program Expenditure Report - F-196 63-64

Utilities and Insurance 65

Investment Earnings 66

Traffic Safety Education 67

Food Service Comparative Statement of Operations 68

Transportation Comparative Statement of Operations 69

#8. Other Funds

Capital Projects Fund Summary 70

Debt Service Fund Summary 71

Associated Student Body (ASB) Fund Summary 72

Transportation Vehicle Fund Summary 73

Depreciation Reimbursement 74

Annualized Bus Operations - Statement of Mileage 75

#9. Basic Education Staff

Certificated and Classified Staff 76

Full Time Equivalent Enrollment and Staff 76

Certificated Employee Leave Report 77

Classified Employee Leave Report 78

Certificated Employee Fringe Benefit Report 79

Classified Employee Fringe Benefit Report 80

#10. Levies and Taxes

School Tax Levies 81

Taxes Receivable 82-83

Assessed Valuation and Tax Rates-Overlapping Tax Districts 84-85

Assessed Valuation for Collections-Arlington School District 86

#11. Enrollment

Average FTE Enrollment by Grade 87

Average FTE Enrollment by School 88

Projected Enrollments - Cohort Survival Method 89

Enrollment Valuation Per Pupil 90

(FRT SEC TABLE CON)


ANNUAL FINANCIAL REPORT

2018-19

TERM

MEMBER DISTRICT EXPIRES E-MAIL ADDRESS PHONE

Michael Ray No. 1 2023 [email protected] 360-631-3547 Jeff Huleatt, retired 2019

Jim Weiss No. 2 2023 [email protected] 360-435-4655

Judy Fay No. 3 2021 [email protected] 360-540-7969

Mary Levesque No. 4 2023 [email protected] 425-879-5366 Kay Duskin, retired 2019

Marc Rosson No. 5 2021 [email protected] 425-238-6582

Brooklynn Hill 2020

Faith Graf 2021

Dr. Chrys Sweeting Superintendent 360-618-6202

Gina Zeutenhorst Exec. Director Financial Services 360-618-6203

Eric Dejong Exec. Director Human Resources 360-618-6212

Brian Lewis Exec. Director Operations 360-618-6238

Kari Henderson-Burke Exec. Director Teaching & Learning 360-618-6220

B Frt Sec Current Bd

BOARD OF DIRECTORS

DISTRICT OFFICE - 360-618-6200

STUDENT REPRESENTATIVES TO THE BOARD


DIRECTORS: TENURE: SUPERINTENDENTS: TENURE: 1. E. C. Leach 1923-1944 1. Ward Bowman 1927-1930 2. Edward W. Soper 1930-1940 2. David M. Hartz 1930-1947 3. Arthur C. Thompson 1933-1948 3. Clarence Henning 1947-1951 4. Florence P. Hillis 1938-1946 4. Kenneth P. Mallery 1951-1952 5. Minnie Myers 1939-1940 5. Thomas Terjeson 1952-1959 6. Wilbur R. Stout 1941-1946 6. Ralph Pistorese 1959-1967 7. Ira W. Hunter 1941-1946 7. George G. Bowers 1967-1971 8. Elmer E. Mose 1944-1946 8. Richard L. Post 1971-1985 9. Edward W. Soper 1946-1952 9. Robert D. Schmitt 1985-199010. Clifford Rod 1946-1958 10. James L. Maw 1990-199611. Paul Wangsmo 1946-1963 11. Linda M. Byrnes 1996-200812. Glen Parker 1947-1953 12. Dr. E. Kristine McDuffy 2008-201613. L.S. Batdorf 1948-1952 13. Dr. Chrys Sweeting 2016-15. Bill Roal 1949-196316. Sam Kraetz 1951-195217. Dale Huber 1952-195318. F.R. Bradley 1953-196019. Julius B. Norman 1953-196320. Harley Robb 1958-196721. Ray Tungate 1960-196522. Charles Jackson 1963-196623. Ralph Cady 1963-196624. Margaret Engstrom 1963-1967 STUDENT ADVISORS TO THE

25. John Hillis 1965-1969 DIRECTORS: TENURE:26. Ben Knudson, Jr. 1966-1967 1. Phil Riste 1996-199727. Knud W. Swenson 1966-1970 2. Nicole Thompson 1996-199828. Edward W. Soper 1967-1970 3. Jeremy Thornes 1997-199929. David C. Molsee 1967-1970 4. Julie Jones 1998-200030. Erland Elefson 1967-1970 5. Holly Huston 1999-200131. Robert W. Olson 1969-1973 6. Ally Acker 2000-200232. Donald C. Tillman 1970-1971 7. Chelsea Alskog 2001-200333. Robert C. Bibb 1970-1974 8. Carson Cooper 2002-200434. J. Don Regan 1970-1975 9. Jill Kjargaard 2003-200535. Samuel F. Nebel 1970-1975 10. Tim Acker 2004-200636. Donna M. Robb 1971-1978 11. MacKenzie Tanguay 2005-200737. Gus Boettcher 1973-1981 12. Brad McPherson 2006-200838. Kenneth H. Casperson 1974-1975 13. Nikita Doggett 2007-200839. Emery T. Rohde 1975-1976 14. Andy Smith 2008-201040. Cal Kinney 1975-1981 15. Claire Logan 2009-201141. Walter R. Beals 1975-1983 16. Sara Deeter 2010-201242. Delores A. Weller 1976-1980 17. Russell Smithson 2011-201343. Gene L. Chase 1978-1991 18. Olivia Curnett 2012-201444. Alyce Gustafson 1980-1984 19. Connor Ghirardo 2013-201545. Dennis V. Thompson 1981-1992 20. Sarai Munoz 2014-201646. Bill Legler 1981-1993 21. Edward Radion 2015-201747. Terry D. Johnson 1983-1987 22. Mary Catherine Meno 2016-201848. Peggy Johnson 1984-1985 23. Annika Hatfield 2017-201949. Marvin Monty 1985-1987 24. Brooklynn Hill 2018-202050. Janet Sweeney 1987-1991 25. Faith Graf 2019-202151. Melvin Parker 1987-198852. Peggy Johnson 1988-199153. Carlene Pierce 1991-199954. Tim McDonald 1991-199555. Glen Reid 1991-199556. Rob Beckmen 1993-199557. Carolyn Erickson 1993-200958. Bob McClure 1995-2017 59. Steve Peterson 1995-200360. Jerry Gamble 1995-199861. Sue Winterhalter 1998-200362. Kay Duskin 1999-201963. Jeff Huleatt 2003-201964. Jim Weiss 2003-65. Ursula Ghirardo 2009-201766. Judy Fay 2017-67. Marc Rosson 2017-68. Michael Ray 2019-69. Mary Levesque 2019-

C Frt Sec Director

SCHOOL DIRECTORS OF ARLINGTON SCHOOL DISTRICT NO. 16

SECTION #1

F-196 FINANCIAL STATEMENTS

2018-19


Balance Sheet

Governmental Funds

REPORT F196

E.S.D. 189

COUNTY: 31

RUN: 11/4/2019 1:45:15 PM

Snohomish

August 31, 2019

Arlington School District No. 016

General Fund

ASB Fund

Debt Service Fund

Transportation Vehicle Fund

Permanent Fund Total

Capital Projects

Fund

Page 1 of 2

0.000.000.000.000.00

110,283.760.000.00110,283.76

0.000.00

0.000.000.000.000.000.00

696,204.420.000.0055,266.650.0018,927.06622,010.71

Anticipation Notes Payable

Accrued Salaries

Accrued Interest Payable

Contracts Payable Current

Accounts Payable

LIABILITIES:

31,128,065.220.00971,586.761,489,646.369,221,014.80861,627.9618,584,189.34

0.000.00

0.000.000.00

0.000.000.000.000.000.00

23,146,929.650.00971,531.861,489,622.776,161,576.33823,737.2913,700,461.40

0.000.000.000.000.00

42,385.900.000.0042,385.90

0.000.000.000.000.000.000.00

0.000.000.00

41,252.550.000.000.000.002,890.2838,362.27

210,663.000.000.000.000.000.00210,663.00

0.000.000.000.000.000.000.00

6,560,879.220.000.003,036,411.953,524,467.27

-1,249,784.730.000.00-37,521.590.00-14,478.90-1,197,784.24

2,375,739.630.0054.9037,545.1823,026.5249,479.292,265,633.74

TOTAL ASSETS

Self-Insurance Security Deposit

Investments-Deferred Compensation

Investments/Cash With Trustee

Investments

Prepaid Items

Inventory

Accrued Interest Receivable

Interfund Loans Receivable

Accounts Receivable

Due From Other Governmental Units

Due From Other Funds

Taxes Receivable

Minus Warrants Outstanding

Cash and Cash Equivalents

ASSETS:

0.000.000.000.000.000.000.00

0.000.000.000.000.00

TOTAL DEFERRED OUTFLOWS OF RESOURCES

Deferred Outflows of Resources - Other

DEFERRED OUTFLOWS OF RESOURCES:

31,128,065.220.00971,586.761,489,646.369,221,014.80861,627.9618,584,189.34TOTAL ASSETS AND DEFERRED OUTFLOW OF RESOURCES

gzeutenhorst

Typewritten Text

D

Balance Sheet

Governmental Funds

REPORT F196

E.S.D. 189

COUNTY: 31

RUN: 11/4/2019 1:45:15 PM

Snohomish

August 31, 2019


General Fund

ASB Fund

Debt Service Fund



Capital Projects

Fund

Page 2 of 2

31,128,065.220.00971,586.761,489,646.369,221,014.80861,627.9618,584,189.34TOTAL LIABILITIES, DEFERRED INFLOW OF RESOURCES, AND FUND BALANCE

21,724,381.380.00971,586.761,434,379.716,184,602.85723,249.0712,410,562.99

9,383,372.950.000.000.000.000.009,383,372.95

4,176,247.710.000.001,434,379.710.000.002,741,868.00

0.000.000.000.000.000.000.00

8,122,374.820.00971,586.760.006,184,602.85723,249.07242,936.14

42,385.900.000.000.000.000.0042,385.90

TOTAL FUND BALANCE

Unassigned Fund Balance

Assigned Fund Balance

Committed Fund Balance

Restricted Fund Balance

Nonspendable Fund Balance

FUND BALANCE:

2,778,913.080.000.0055,266.650.00138,378.892,585,267.54

0.000.000.000.000.00

0.000.00

0.000.00

140,313.930.000.000.00119,451.8320,862.10

0.000.000.000.00

0.000.000.000.000.00

0.000.000.000.000.000.000.00

0.000.00

0.000.000.00

7,295.070.000.000.000.007,295.07

1,824,815.900.000.001,824,815.90

TOTAL LIABILITIES

Arbitrage Rebate Payable

Matured Bond Interest Payable

Matured Bonds Payable

Unearned Revenue

Deposits

Interfund Loans Payable

Due To Other Funds

Estimated Employee Benefits Payable

Deferred Compensation Payable

Due To Other Governmental Units

Payroll Deductions and Taxes Payable

LIABILITIES:

6,624,770.760.000.000.003,036,411.950.003,588,358.81

6,560,879.220.000.003,036,411.953,524,467.27

63,891.540.000.000.000.000.0063,891.54

TOTAL DEFERRED INFLOWS OF RESOURCES

Unavailable Revenue - Taxes Receivable

Unavailable Revenue

DEFERRED INFLOWS OF RESOURCES:

gzeutenhorst

Typewritten Text

E


Statement of Revenues, Expenditures, and Changes in Fund Balance

RUN: 11/4/2019 1:45:16 PM

For the Year Ended August 31, 2019

Governmental Funds

REPORT F196

189

COUNTY: 31 Snohomish

E.S.D.

General Fund

ASB Fund

Debt Service Fund



Capital Projects

Fund

Page 1 of 2

OTHER FINANCING SOURCES (USES):

3,922,994.530.00-860,136.63-575,881.27803,636.969,292.664,546,082.81

85,314,688.250.001,103,851.54742,075.415,504,699.96968,659.2176,995,402.13

0.000.000.00

489,699.960.000.00489,699.960.00

5,015,000.000.000.005,015,000.000.00

REVENUES OVER (UNDER) EXPENDITURES

TOTAL EXPENDITURES

Bond/Levy Issuance

Interest and Other Charges

Principal

DEBT SERVICE:

318,185.14318,185.14

13,000.0013,000.00

1,103,851.541,103,851.54

36,855.0036,855.00

0.000.00

85,659.7585,659.75

499,490.78499,490.78

107,069.88107,069.88

Other

Sales and Lease

Transportation Equipment

Energy

Instructional Technology

Equipment

Building

Sites

CAPITAL OUTLAY:

968,659.210.00968,659.21

13,536,196.5613,536,196.56

245,756.39245,756.39

508,114.37508,114.37

2,859,790.682,859,790.68

0.000.00

3,011,808.803,011,808.80

11,103,211.5611,103,211.56

45,412,338.6345,412,338.63

Student Activities/Other

Support Services

Community Services

Other Instructional Programs

Compensatory Programs

Skill Center

Vocational Education

Special Education

Regular Instruction

EXPENDITURES: CURRENT:

89,237,682.780.00243,714.91166,194.146,308,336.92977,951.8781,541,484.94

147,187.490.000.0056,700.0090,487.49

2,870,509.030.000.000.002,870,509.03

66,743,901.53229,753.3814,190.00175,776.6166,324,181.54

19,476,084.7313,961.5395,304.146,132,560.31977,951.8712,256,306.88

TOTAL REVENUES

Other

Federal

State

Local

REVENUES:

gzeutenhorst

Typewritten Text

F


Statement of Revenues, Expenditures, and Changes in Fund Balance

RUN: 11/4/2019 1:45:16 PM


Governmental Funds

REPORT F196

189


E.S.D.

General Fund

ASB Fund

Debt Service Fund



Capital Projects

Fund

Page 2 of 2

21,724,381.380.00971,586.761,434,379.716,184,602.85723,249.0712,410,562.99

0.000.000.000.000.000.000.00

16,593,120.880.001,312,961.93576,230.475,331,422.35713,956.418,658,549.72

ENDING TOTAL FUND BALANCE

Prior Year(s) Corrections or Restatements

BEGINNING TOTAL FUND BALANCE

5,131,260.500.00-341,375.17858,149.24853,180.509,292.663,752,013.27EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES

1,208,265.970.00518,761.461,434,030.5149,543.54-794,069.54

1,208,265.976,305.001,184,030.510.0017,930.46

0.000.000.000.000.00

-861,543.540.00-49,543.540.000.00-812,000.00

861,543.54562,000.00250,000.0049,543.540.00

0.000.000.000.00

0.000.000.000.000.00

TOTAL OTHER FINANCING SOURCES (USES)

Other

Other Financing Uses (GL 535)

Transfers Out (GL 536)

Transfers In

Long-Term Financing

Bond Sales & Refunding Bond Sales

OTHER FINANCING SOURCES (USES):

gzeutenhorst

Typewritten Text

G


Budgetary Comparison Schedule

RUN: 11/4/2019 1:45:17 PM

For The Year Ended August 31, 2019

General Fund

REPORT F196

189


E.S.D.

Page 1 of 2

3,418,656.814,546,082.811,127,426.00REVENUES OVER (UNDER) EXPENDITURES

272,244.86318,185.14590,430.00Other


Energy

Equipment

Building

Sites

CAPITAL OUTLAY:

EXPENDITURES

2,777,898.8776,995,402.1379,773,301.00

0.000.000.00

0.000.000.00

TOTAL EXPENDITURES


Principal

DEBT SERVICE:

-70,661.5613,536,196.5613,465,535.00

-87,034.39245,756.39158,722.00

580,236.63508,114.371,088,351.00

144,609.322,859,790.683,004,400.00

0.000.000.00

255,225.203,011,808.803,267,034.00

7,349.4411,103,211.5611,110,561.00

1,675,929.3745,412,338.6347,088,268.00


Support Services

Community Services



Skill Center


Special Education

Regular Instruction

CURRENT:

640,757.9481,541,484.9480,900,727.00

-473,512.5190,487.49564,000.00

-2,085.972,870,509.032,872,595.00

543,794.5466,324,181.5465,780,387.00

572,561.8812,256,306.8811,683,745.00

TOTAL REVENUES

Other

Federal

State

Local

Variance with Final Budget

POSITIVE (NEGATIVE)ACTUALFINAL BUDGETREVENUES:

gzeutenhorst

Typewritten Text

H



RUN: 11/4/2019 1:45:17 PM


General Fund

REPORT F196

189


E.S.D.

Page 2 of 2

3,436,586.9912,410,562.998,973,976.00

0.000.00

-0.288,658,549.728,658,550.00

3,436,587.273,752,013.27315,426.00




EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES

17,930.46-794,069.54-812,000.00

17,930.4617,930.460.00

0.000.000.00

0.00-812,000.00-812,000.00

0.000.000.00

0.000.000.00

0.000.000.00


Other



Transfers In

Long-Term Financing

Bond Sales and Refunding Bond Sales


POSITIVE (NEGATIVE)ACTUALFINAL BUDGETOTHER FINANCING SOURCES (USES)

gzeutenhorst

Typewritten Text

I



RUN: 11/4/2019 1:45:21 PM


Associated Student Body Fund

REPORT F196

189


E.S.D.

Page 1 of 2

-25,550.349,292.6634,843.00REVENUES OVER (UNDER) EXPENDITURES

Other


Energy

Equipment

Building

Sites

CAPITAL OUTLAY:

EXPENDITURES

333,325.79968,659.211,301,985.00TOTAL EXPENDITURES


Principal

DEBT SERVICE:

333,325.79968,659.211,301,985.00Student Activities/Other

Support Services

Community Services



Skill Center


Special Education

Regular Instruction

CURRENT:

-358,876.13977,951.871,336,828.00

-358,876.13977,951.871,336,828.00

TOTAL REVENUES

Other

Federal

State

Local



gzeutenhorst

Typewritten Text

J



RUN: 11/4/2019 1:45:21 PM


Associated Student Body Fund

REPORT F196

189


E.S.D.

Page 2 of 2

-37,384.93723,249.07760,634.00

0.000.00

-11,834.59713,956.41725,791.00

-25,550.349,292.6634,843.00






Other



Transfers In

Long-Term Financing




gzeutenhorst

Typewritten Text

K



RUN: 11/4/2019 1:45:22 PM


Debt Service Fund

REPORT F196

189


E.S.D.

Page 1 of 2

255,647.96803,636.96547,989.00REVENUES OVER (UNDER) EXPENDITURES

Other


Energy

Equipment

Building

Sites

CAPITAL OUTLAY:

EXPENDITURES

5,300.045,504,699.965,510,000.00

5,300.04489,699.96495,000.00

0.005,015,000.005,015,000.00

TOTAL EXPENDITURES


Principal

DEBT SERVICE:


Support Services

Community Services



Skill Center


Special Education

Regular Instruction

CURRENT:

250,347.926,308,336.926,057,989.00

0.000.000.00

175,776.61175,776.610.00

74,571.316,132,560.316,057,989.00

TOTAL REVENUES

Other

Federal

State

Local



gzeutenhorst

Typewritten Text

L



RUN: 11/4/2019 1:45:22 PM


Debt Service Fund

REPORT F196

189


E.S.D.

Page 2 of 2

113,653.856,184,602.856,070,949.00

0.000.00

9,622.355,331,422.355,321,800.00

104,031.50853,180.50749,149.00





-151,616.4649,543.54201,160.00

0.000.000.00

0.000.000.00

0.000.000.00

-151,616.4649,543.54201,160.00

0.000.000.00


Other



Transfers In

Long-Term Financing




gzeutenhorst

Typewritten Text

M



RUN: 11/4/2019 1:45:23 PM


Capital Projects Fund

REPORT F196

189


E.S.D.

Page 1 of 2

-13,000.0013,000.000.00

-36,855.0036,855.000.00

0.000.000.00

-85,659.7585,659.750.00

2,564,509.22499,490.783,064,000.00

990,930.12107,069.881,098,000.00

Other


Sales and Lease

Energy

Instructional Technology

Equipment

Building

Sites

CAPITAL OUTLAY:

EXPENDITURES


Support Services

Community Services



Skill Center


Special Education

Regular Instruction

CURRENT:

158,194.14166,194.148,000.00

56,700.0056,700.000.00

0.000.000.00

14,190.0014,190.000.00

87,304.1495,304.148,000.00

TOTAL REVENUES

Other

Federal

State

Local



gzeutenhorst

Typewritten Text

N



RUN: 11/4/2019 1:45:23 PM


Capital Projects Fund

REPORT F196

189


E.S.D.

Page 2 of 2

3,578,118.73-575,881.27-4,154,000.00REVENUES OVER (UNDER) EXPENDITURES

3,419,924.59742,075.414,162,000.00

0.000.000.00

0.000.000.00

0.000.000.00

TOTAL EXPENDITURES


Principal

Bond/Levy Issuance and/or Election


POSITIVE (NEGATIVE)ACTUALFINAL BUDGETDEBT SERVICE:

588,379.711,434,379.71846,000.00

0.000.00

-923,769.53576,230.471,500,000.00

1,512,149.24858,149.24-654,000.00





-2,065,969.491,434,030.513,500,000.00

-1,815,969.491,184,030.513,000,000.00

0.000.000.00

0.000.000.00

-250,000.00250,000.00500,000.00

0.000.000.00

0.000.000.00


Other



Transfers In

Long-Term Financing


OTHER FINANCING SOURCES (USES)

gzeutenhorst

Typewritten Text

O



RUN: 11/4/2019 1:45:25 PM



REPORT F196

189


E.S.D.

Page 1 of 2

111,148.461,103,851.541,215,000.00

Other


Energy

Equipment

Building

Sites

CAPITAL OUTLAY:

EXPENDITURES

111,148.461,103,851.541,215,000.00

0.000.000.00

0.000.000.00

0.000.000.00

TOTAL EXPENDITURES


Principal

Bond/Levy Issuance and/or Election

DEBT SERVICE:


Support Services

Community Services



Skill Center


Special Education

Regular Instruction

CURRENT:

32,554.91243,714.91211,160.00

0.000.000.00

0.000.000.00

28,593.38229,753.38201,160.00

3,961.5313,961.5310,000.00

TOTAL REVENUES

Other

Federal

State

Local



gzeutenhorst

Typewritten Text

P



RUN: 11/4/2019 1:45:25 PM



REPORT F196

189


E.S.D.

Page 2 of 2

689,586.76971,586.76282,000.00

0.000.00

137,961.931,312,961.931,175,000.00

551,624.83-341,375.17-893,000.00





407,921.46518,761.46110,840.00

6,305.006,305.000.00

0.000.000.00

151,616.46-49,543.54-201,160.00

250,000.00562,000.00312,000.00

0.000.000.00

0.000.000.00


Other



Transfers In

Long-Term Financing


OTHER FINANCING SOURCES (USES)

143,703.37-860,136.63-1,003,840.00REVENUES OVER (UNDER) EXPENDITURES


POSITIVE (NEGATIVE)ACTUALFINAL BUDGET

gzeutenhorst

Typewritten Text

Q

SECTION #2

NOTES TO FINANCIAL STATEMENTS

1

Arlington Public Schools Notes to the Financial Statements September 1, 2018 Through August 31, 2019

Note 1: Summary of significant accounting policies

The Arlington Public School District No. 16 (District) is a municipal corporation organized pursuant to Title 28A of the Revised Code of Washington (RCW) for the purposes of providing public school services to students in grades K–12. Oversight responsibility for the District’s operations is vested with the independently elected board of directors. Management of the District is appointed by and is accountable to the board of directors. Fiscal responsibility, including budget authority and the power to set fees, levy property taxes, and issue debt consistent with provisions of state statutes, also rests with the board of directors. The District presents governmental fund financial statements and related notes on the modified accrual basis of accounting in accordance with the Accounting Manual for Public School Districts in the State of Washington, issued jointly by the State Auditor’s Office and the Superintendent of Public Instruction by the authority of RCW 43.09.200, RCW 28A.505.140, RCW 28A.505.010(1) and RCW 28A.505.020. This manual prescribes a financial reporting framework that differs from generally accepted accounting principles (GAAP) in the following manner:

(1) District-wide statements, as defined in GAAP, are not presented. (2) A Schedule of Long-Term Liabilities is presented as supplementary information. (3) Supplementary information required by GAAP is not presented. (4) Property taxes collected after the end of the fiscal period are not considered available for

revenue accrual as described below.

Fund Accounting Financial transactions of the District are reported in individual funds. Each fund uses a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity (or net position), revenues, and expenditures (or expenses) as appropriate. All funds are considered major funds. The various funds in the report are grouped into governmental (and fiduciary) funds as follows:

2

Governmental Funds

General Fund

This fund is used to account for all expendable financial resources, except for those that are required to be accounted for in another fund. In keeping with the principle of having as few funds as necessary, activities such as food services, maintenance, data processing, printing, and student transportation are included in the General Fund.

Capital Projects Funds These funds account for financial resources that are to be used for the construction or acquisition of major capital assets. There are two funds that are considered to be of the capital projects fund type: the Capital Projects Fund and the Transportation Vehicle Fund.

Capital Projects Fund. This fund is used to account for resources set aside for the acquisition and construction of major capital assets such as land and buildings. Transportation Vehicle Fund. This fund is used to account for the purchase, major repair, rebuilding, and debt service expenditures that relate to pupil transportation equipment.

Debt Service Fund

This fund is used to account for the accumulation of resources for and the payment of matured general long-term debt principal and interest.

Special Revenue Fund

In Washington State, the only allowable special revenue fund for school districts is the Associated Student Body (ASB) Fund. This fund is accounted for in the District’s financial statements as the financial resources legally belong to the District. As a special revenue fund, amounts within the ASB Fund may only be used for those purposes that relate to the operation of the Associated Student Body of the District.

Permanent Funds

These funds are used to report resources that are legally restricted such that only earnings, and not principal, may be expended. Amounts in the Permanent Fund may only be spent in support of the District’s programs and may not be used to the benefit of any individual.

3

Fiduciary Funds

Fiduciary funds include pension and other employee benefit trust funds, private-purpose trust funds, and agency funds, and are used to account for assets that are held in trust by the District in a trustee and agency capacity.

Private-Purpose Trust Fund

This fund is used to account for resources that are legally held in trust by the District. The trust agreement details whether principal and interest may both be spent, or whether only interest may be spent. Money from a Private-Purpose Trust Fund may not be used to support the District’s programs, and may be used to benefit individuals, private organizations, or other governments.

Pension (and Other Employee Benefit) Trust Fund This fund is used to account for resources to be held for the members and beneficiaries of a pension plan or other employee benefit plans.

Agency Funds

These funds are used to account for assets that the District holds on behalf of others in a purely custodial capacity.

Measurement focus, basis of accounting, and fund financial statement presentation

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are measurable and available. Revenues are considered “measurable” if the amount of the transaction can be readily determined. Revenues are considered “available” when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the District considers revenues to be available if they are collected within 60 days after year-end. Categorical program claims and interdistrict billings are measurable and available and are accrued. Property taxes not collected by the fiscal year-end are measurable and recorded as a receivable, however the receivable is not considered available for revenue accrual and is recorded as a deferred inflow of resources. Expenditures are recognized under the modified accrual basis of accounting when the related fund liability is incurred, except for unmatured principal and interest on long-term debt which are recorded when due. Purchases of capital assets are expensed during the year of acquisition. For federal grants, the recognition of expenditures is dependent on the obligation date. (Obligation means a purchase order has been issued, contracts have been awarded, or goods and/or services have been received.)

4

Budgets

Chapter 28A.505 RCW and Chapter 392-123 Washington Administrative Code (WAC) mandate school district budget policies and procedures. The board adopts annual appropriated budgets for all governmental funds. These budgets are appropriated at the fund level. The budget constitutes the legal authority for expenditures at that level. Appropriations lapse at the end of the fiscal period. Budgets are adopted on the same modified accrual basis as used for financial reporting. Fund balance is budgeted as available resources and, under statute, may not be negative, unless the District enters into binding conditions with state oversight pursuant to RCW 28A.505.110.

District policy regarding whether to first apply restricted or unrestricted resources when an expenditure is incurred for purposes for which both restricted and unrestricted net assets are available.

The District receives state funding for specific categorical education-related programs. Amounts that are received for these programs that are not used in the current fiscal year may be carried forward into the subsequent fiscal year, where they may be used only for the same purpose as they were originally received. When the District has such carryover, those funds are expended before any amounts received in the current year are expended. Additionally, the District has other restrictions placed on its financial resources. When expenditures are recorded for purposes for which a restriction or commitment of fund balance is available, those funds that are restricted or committed to that purpose are considered first before any unrestricted or unassigned amounts are expended.

Fund balance classifications policies and procedures.

The District classifies ending fund balance for its governmental funds into five categories. Nonspendable Fund Balance. The amounts reported as Nonspendable are resources of the District that are not in spendable format. They are either non-liquid resources such as inventory or prepaid items, or the resources are legally or contractually required to be maintained intact. Restricted Fund Balance. Amounts that are reported as Restricted are those resources of the District that have had a legal restriction placed on their use either from statute, WAC, or other legal requirements that are beyond the control of the board of directors. Restricted fund balance includes anticipated recovery of revenues that have been received but are restricted as to their usage. Committed Fund Balance. Amounts that are reported as Committed are those resources of the District that have had a limitation placed upon their usage by formal action of the District’s board of directors. Commitments are made either through a formal adopted board resolution or are related to a school board policy. Commitments may only be changed when the resources are used for the intended purpose or the limitation is removed by a subsequent formal action of the board of directors.

5

Assigned Fund Balance. In the General Fund, amounts that are reported as Assigned are those resources that the District has set aside for specific purposes. These accounts reflect tentative management plans for future financial resource use such as the replacement of equipment or the assignment of resources for contingencies. Assignments reduce the amount reported as Unassigned Fund Balance, but may not reduce that balance below zero. In other governmental funds, Assigned fund balance represents a positive ending spendable fund balance once all restrictions and commitments are considered. These resources are only available for expenditure in that fund and may not be used in any other fund without formal action by the District’s board of directors and as allowed by statute. The Superintendent, and/or designee, are the only persons who have the authority to create Assignments of fund balance. Unassigned Fund Balance. In the General Fund, amounts that are reported as Unassigned are those net spendable resources of the District that are not otherwise Restricted, Committed, or Assigned, and may be used for any purpose within the General Fund. In other governmental funds, Unassigned fund balance represents a deficit ending spendable fund balance once all restrictions and commitments are considered. A negative Unassigned fund balance means that the legal restrictions and formal commitments of the District exceed its currently available resources.

Cash and Cash Equivalents

All of the District’s cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition.

Inventory

Inventory is valued at cost using the first-in, first-out (FIFO) method. The consumption method of inventory is used, which charges inventory as an expenditure when it is consumed. A portion of fund balance, representing inventory, is considered Nonspendable. USDA commodity inventory consists of food donated by the United States Department of Agriculture. It is valued at the prices paid by the USDA for the commodities.

Summary of Significant Accounting Policies and Reporting Changes

The district has implemented the provisions of GASB Statement No. 88 and presented information in the notes related to debt, direct borrowings and direct placements.

6

NOTE 2: Deposits and Investments The Snohomish County Treasurer is the ex officio treasurer for the District and holds all accounts of the District. The District directs the County Treasurer to invest those financial resources of the District that the District has determined are not needed to meet the current financial obligations of the District. The District’s deposits and certificates of deposit are mostly covered by federal depository insurance (FDIC) or by collateral held in a multiple financial institution collateral pool administered by the Washington Public Deposit Protection Commission (PDPC). All of the District’s investments during the year and at year-end were insured or registered and held by the District or its agent in the District’s name. Washington State statutes authorize the district to invest in the following types of securities:

Certificates, notes, or bonds of the United States, its agencies, or any corporation wholly owned by the government of the United States,

Obligations of government-sponsored corporations which are eligible as collateral for advances to member banks as determined by the Board of Governors of the Federal Reserve System,

Bankers’ acceptances purchased on the secondary market, Repurchase agreements for securities listed in the three items above, provided that the

transaction is structured so that the public treasurer obtains control over the underlying securities,

Investment deposits with qualified public depositories, Washington State Local Government Investment Pool, and County Treasurer Investment Pools.

Investments are stated at fair value, as provided by the pool(s), or based on quoted market prices. The District’s investments as of August 31, 2019, are as follows:

Type of Investment

District Funds Investment

Amounts

Private Purpose Trust Fund Investment

Amounts

Total

State Treasurer’s Investment Pool (LGIP)

$23,146,929.65

$1,537,750.39

$24,684,680.04

Snohomish County Treasurer’s Investment Pool (SCIP)

1,037,417.20 1,037,417.20

Total $23,146,929.65 $2,575,167.59 $25,722,097.24

7

The Washington State Local Government Investment Pool (LGIP) was authorized by Chapter 294, Laws of 1986, and is managed and operated by the Washington State Treasurer. The Snohomish County Investment Pool (SCIP) is operated by the Snohomish County Treasurer. Participation in the LGIP and the SCIP is voluntary and neither of the pools have a credit rating.

Investments in the LGIP, a qualified external investment pool, are reported at amortized cost which approximates fair value. The pool portfolio is invested in a manner that meets the maturity, quality, diversification and liquidity requirements set forth by GASBS 79 for external investment pools that elect to measure, for financial reporting purposes, investments at amortized cost. The pool maintains a Weighted Average Maturity (WAM) of 60 days or shorter. The LGIP does not have any legally binding guarantees of share values. The LGIP does not impose liquidity fees or redemption gates on participant withdrawals.

The Office of the State Treasurer prepares a stand-alone LGIP financial report. A copy of the report is available from the Office of the State Treasurer, PO Box 40200, Olympia, Washington 98504-0200, or online at http://www.tre.wa.gov.

The district reports its investment in the SCIP at the fair value amount, which is the same as the value of the pool per share. The fair value of the district’s investment in the SCIP is measured using a net asset value (NAV) as determined by the pool. The fair value of the District’s investment is the ratio of total investments by pool participants divided into the total fair value of all SCIP underlying assets. Pool participant shares are based on the dollars they have invested in SCIP. The income is distributed based on interest rates on investments, amortization of premiums and discounts, and realized gains/losses for the month. The pool maintains an average maturity of greater than 90 days. SCIP investments are those allowed by County Investment Policy (those in accordance with governing statutes) and include savings accounts, CD’s and securities. Oversight for the LGIP is provided by the LGIP Advisory Committee. The LGIP Advisory Committee was created in 1995 to advise the State Treasurer on the operation of the pool. The committee is comprised of 12 appointed members; four are appointed by the State Treasurer and the other eight are appointed by state associations including the Washington Finance Officers Association (WFOA), and the Washington Municipal Treasurers Association (WMTA). Oversight for the SCIP comes from the Snohomish County Finance Committee (SCFC). The SCFC consists of the County Treasurer, County Executive and Chairman of the County Council. SCFC approves investment policies for SCIP. It is the Snohomish County’s policy to diversify its investment portfolios to eliminate the risk of loss resulting from the over-concentration of assets in a specific maturity, issuer or class of securities. Investments are diversified by maturity, issuer and by class of security. More information about the LGIP and its investment structure can be found by visiting the Washington State Treasurer’s website at http://www.tre.wa.gov/LGIP. The District does not have policies that would further limit its investments other than what is prescribed by state statute and via the protections of investment risk offered by participation in the LGIP and SCIP and the State and Counties underlying structure of investment policies designed to appropriately manage and control investment risk.

http://www.tre.wa.gov/

8

NOTE 3: Significant contingent liabilities

Arbitrage Rebate The Tax Reform Act of 1986 requires the District to rebate the earnings on the investment of bond and revenue anticipation note proceeds, in excess of their yield, to the federal government. This requirement is effective for the District’s nine bond issue(s) after September 1, 1986, currently totaling $11,080,000 as of August 31. Of the rebate, 90 percent is due and payable five years from the date bonds were issued and at five-year intervals thereafter. The remaining 10 percent is payable 60 days after they are retired. Because positive arbitrage can be offset against negative arbitrage, the potential rebate amount fluctuates each year and may or may not be owed at the payment intervals. Because of the uncertainty of having to make this payment, the District is contingently liable for arbitrage rebate currently computed to total $0.00 as of August 31, 2019.

9

NOTE 4: PENSION PLANS General Information The Washington State Department of Retirement Systems (DRS), a department within the primary government of the state of Washington, prepares a stand-alone comprehensive annual financial report (CAFR) that includes financial statements and required supplementary information for each pension plan. The pension plan’s basic financial statement is accounted for using the accrual basis of accounting. The measurement date of the pension plans is June 30. Benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. The school district is reporting the net pension liability in the notes and on the Schedule of Long-term Liabilities calculated as the district’s proportion9te allocation percentage multiplied by the total plan collective net pension liability. Detailed information about the pension plans’ fiduciary net position is available in the separately issued DRS CAFR. Copies of the report may be obtained by contacting the Washington State Department of Retirement Systems, P.O. Box 48380, Olympia, WA 98504-8380; or online at http://www.drs.wa.gov./administrations/annual-report. Membership Participation Substantially all school district full-time and qualifying part-time employees participate in one of the following three contributory, multi-employer, cost-sharing statewide retirement systems managed by DRS: Teachers’ Retirement System (TRS), Public Employees’ Retirement System (PERS) and School Employees’ Retirement System (SERS). Membership participation by retirement plan as of June 30, 2019, was as follows:

Plan Retirees and

Beneficiaries Receiving Benefits

Inactive Plan Members Entitled to but not yet Receiving Benefits

Active Plan Members

PERS 1 45,792 401 1,535 SERS 2 10,072 6,175 28,494 SERS 3 10,007 8,983 35,746 TRS 1 32,645 120 349 TRS 2 5,874 2,779 21,788 TRS 3 13,745 8,675 55,733

10

Membership & Plan Benefits Certificated employees are members of TRS. Classified employees are members of PERS (if Plan 1) or SERS. Plan 1 under the TRS and PERS programs are defined benefit pension plans whose members joined the system on or before September 30, 1977. TRS 1 and PERS 1 are closed to new entrants. TRS is a cost-sharing multiple-employer retirement system comprised of three separate plans for membership purposes: Plans 1 and 2 are defined benefit plans and Plan 3 is a defined benefit plan with a defined contribution component. TRS eligibility for membership requires service as a certificated public school employee working in an instructional, administrative or supervisory capacity. TRS is comprised of three separate plans for accounting purposes: Plan 1, Plan 2/3, and Plan 3. Plan 1 accounts for the defined benefits of Plan 1 members. Plan 2/3 accounts for the defined benefits of Plan 2 members and the defined benefit portion of benefits for Plan 3 members. Plan 3 accounts for the defined contribution portion of benefits for Plan 3 members. Although members can only be a member of either Plan 2 or Plan 3, the defined benefit portions of Plan 2 and Plan 3 are accounted for in the same pension trust fund. All assets of this Plan 2/3 defined benefit plan may legally be used to pay the defined benefits of any of the Plan 2 or Plan 3 members or beneficiaries, as defined by the terms of the plan. Therefore, Plan 2/3 is considered to be a single plan for accounting purposes. TRS Plan 1 provides retirement, disability and death benefits. TRS 1 members were vested after the completion of five years of eligible service. Retirement benefits are determined as two percent of the average final compensation (AFC), for each year of service credit, up to a maximum of 60 percent, divided by twelve. The AFC is the total earnable compensation for the two consecutive highest-paid fiscal years, divided by two. Members are eligible for retirement at any age after 30 years of service, or at the age of 60 with five years of service, or at the age of 55 with 25 years of service. Other benefits include temporary and permanent disability payments, an optional cost-of-living adjustment (COLA), and a one-time duty-related death benefit, if found eligible by the Department of Labor and Industries.

TRS Plan 2/3 provides retirement, disability and death benefits. Retirement benefits are determined as two percent of the average final compensation (AFC) per year of service for Plan 2 members and one percent of AFC for Plan 3 members. The AFC is the monthly average of the 60 consecutive highest-paid service credit months. There is no cap on years of service credit. Members are eligible for normal retirement at the age of 65 with at least five years of service credit. Retirement before age 65 is considered an early retirement. TRS Plan 2/3 members, who have at least 20 years of service credit and are 55 years of age or older, are eligible for early retirement with a reduced benefit.

11

The benefit is reduced by a factor that varies according to age, for each year before age 65. TRS Plan 2/3 members who have 30 or more years of service credit, were hired prior to May 1, 2013, and are at least 55 years old, can retire under one of two provisions: With a benefit that is reduced by three percent for each year before age 65; or with a benefit that has a smaller (or no) reduction (depending on age) that imposes stricter return-to-work rules. TRS Plan 2/3 members hired on or after May 1, 2013 have the option to retire early by accepting a reduction of five percent for each year of retirement before age 65. This option is available only to those who are age 55 or older and have at least 30 years of service. TRS Plan 2/3 retirement benefits are also actuarially reduced to reflect the choice of a survivor benefit. Other benefits include duty and non-duty disability payments, a cost-of-living allowance (based on the Consumer Price Index), capped at three percent annually and a one-time duty-related death benefit, if found eligible by the Department of Labor and Industries. PERS Plan 1 provides retirement, disability and death benefits. PERS 1 members were vested after the completion of five years of eligible service. Retirement benefits are determined as two percent of the member’s average final compensation (AFC) times the member’s years of service. The AFC is the average of the member’s 24 highest consecutive service months. Members are eligible for retirement from active status at any age with at least 30 years of service, at age 55 with at least 25 years of service, or at age 60 with at least five years of service. Members retiring from inactive status prior to the age of 65 may receive actuarially reduced benefits. PERS Plan 1 retirement benefits are actuarially reduced to reflect the choice of a survivor benefit. Other benefits include duty and non-duty disability payments, an optional cost-of-living adjustment (COLA), and a one-time duty-related death benefit, if found eligible by the Department of Labor and Industries. SERS is a cost-sharing multiple-employer retirement system comprised of two separate plans for membership purposes. SERS Plan 2 is a defined benefit plan and SERS Plan 3 is a defined benefit plan with a defined contribution component. SERS members include classified employees of school districts and educational service districts. SERS is reported as two separate plans for accounting purposes: Plan 2/3 and Plan 3. Plan 2/3 accounts for the defined benefits of Plan 2 members and the defined benefit portion of benefits for Plan 3 members. Plan 3 accounts for the defined contribution portion of benefits for Plan 3 members. Although members can only be a member of either Plan 2 or Plan 3, the defined benefit portions of Plan 2 and Plan 3 are accounted for in the same pension trust fund. All assets of this Plan 2/3 defined benefit plan may legally be used to pay the defined benefits of any of the Plan 2 or Plan 3 members or beneficiaries. Therefore, Plan 2/3 is considered to be a single plan for accounting purposes.

12

SERS provides retirement, disability and death benefits. Retirement benefits are determined as two percent of the member’s average final compensation (AFC) times the member’s years of service for Plan 2 and one percent of AFC for Plan 3. The AFC is the monthly average of the member’s 60 highest-paid consecutive service months before retirement, termination or death. There is no cap on years of service credit. Members are eligible for retirement with a full benefit at 65 with at least five years of service credit. Retirement before age 65 is considered an early retirement. SERS members, who have at least 20 years of service credit and are 55 years of age or older, are eligible for early retirement with a reduced benefit. The benefit is reduced by a factor that varies according to age, for each year before age 65. SERS members who have 30 or more years of service credit and are at least 55 years old can retire under one of two provisions, if hired prior to May 2, 2013: With a benefit that is reduced by three percent for each year before age 65; or with a benefit that has a smaller (or no) reduction (depending on age) that imposes stricter return-to-work rules. SERS members hired on or after May 1, 2013, have the option to retire early by accepting a reduction of five percent for each year of retirement before age 65. This option is available only to those who are age 55 or older and have at least 30 years of service. SERS retirement benefits are also actuarially reduced to reflect the choice of a survivor benefit. Other benefits include duty and non-duty disability payments, a cost- of-living allowance (based on the Consumer Price Index), capped at three percent annually and a one-time duty-related death benefit, if found eligible by the Department of Labor and Industries. Plan Contributions The employer contribution rates for PERS, TRS, and SERS (Plans 1, 2, and 3) and the TRS and SERS Plan 2 employee contribution rates are established by the Pension Funding Council based upon the rates set by the Legislature. The methods used to determine the contribution requirements are established under chapters 41.34, and 41.40 RCW for PERS, 41.34 and 41.35 RCW for SERS, and 41.32 and 41.34 RCW for TRS. Employers do not contribute to the defined contribution portions of TRS Plan 3 or SERS Plan 3. Under current law the employer must contribute 100 percent of the employer-required contribution. The employee contribution rate for Plan 1 in PERS and TRS is set by statute at six percent and does not vary from year to year.

13

The employer and employee contribution rates for the various plans are effective as of the dates shown in the table. The pension plan contribution rates (expressed as a percentage of covered payroll) for 2018 and 2019 are listed below:

Pension Rates

7/1/19 Rate 9/1/18 Rate PERS 1

Member Contribution Rate 6.00% 6.00%

Employer Contribution Rate 12.86% 12.83% Pension Rates

9/1/19 Rate 9/1/18 Rate TRS 1

Member Contribution Rate 6.00% 6.00%

Employer Contribution Rate 15.51% 15.41% TRS 2 Member Contribution Rate 7.77% 7.06%

Employer Contribution Rate 15.51% 15.41% TRS 3 Member Contribution Rate varies* varies*

Employer Contribution Rate 15.51% 15.41% ** SERS 2 Member Contribution Rate 8.25% 7.27%

Employer Contribution Rate 13.19% 13.58% SERS 3 Member Contribution Rate varies* varies*

Employer Contribution Rate 13.19% 13.58% **

Note: The DRS administrative rate of .0018 is included in the employer rate.

* = Variable from 5% to 15% based on rate selected by the member. ** = Defined benefit portion only.

14

The Collective Net Pension Liability The collective net pension liabilities for the pension plans districts participated in are reported in the following table. The Collective Net Pension Liability as of June 30, 2019: Dollars in Thousands PERS 1 SERS 2/3 TRS 1 TRS 2/3 Total Pension Liability $11,696,634 $6,352,843 $8,355,496 $16,545,194 Plan fiduciary net position ($7,851,279) ($6,118,345) ($5,879,693) ($15,942,660)

Participating employers’ net pension liability

$3,845,355 $234,498 $2,475,803 $602,534

Plan fiduciary net position as a percentage of the total pension liability

67.12% 96.31% 70.37% 96.36%

The School District’s Proportionate Share of the Net Pension Liability (NPL) At June 30, 2019, the school district reported a total liability of $19,653,448 for its proportionate shares of the individual plans’ collective net pension liability. Proportion of net pension liability is based on annual contributions for each of the employers participating in the DRS administered plans. At June 30, 2019, the district’s proportionate share of each plan’s net pension liability is reported below:

June 30, 2019 PERS 1 SERS 2/3 TRS 1 TRS 2/3 District’s Annual Contributions $540,187 $858,981 $2,539,203 $2,681,958

Proportionate Share of the Net Pension Liability

$2,896,919 $1,006,312 $12,658,548 $3,091,670

15

At June 30, 2019, the school district’s percentage of the proportionate share of the collective net pension liability was as follows and the change in the allocation percentage from the prior period is illustrated below. Change in proportionate shares PERS 1 SERS 2/3 TRS 1 TRS 2/3 Current year proportionate share of the Net Pension Liability

0.075336% 0.429134% 0.511291% 0.513111%

Prior year proportionate share of the Net Pension Liability 0.071120% 0.423790% 0.522007% 0.522753%

Net difference percentage 0.004216% 0.005345% -0.010717% -0.009642%

Actuarial Assumptions Capital Market Assumptions (CMAs) and expected rates of return by asset class are provided by the Washington State Investment Board. The Office of the State Actuary relied on the CMAs in the selection of the long-term expected rate of return for reporting purposes. The total pension liabilities for TRS 1, TRS 2/3, PERS 1 and SERS 2/3 were determined by actuarial valuation as of June 30, 2018, with the results rolled forward to June 30, 2019 using the following actuarial assumptions, applied to all prior periods included in the measurement: Inflation 2.75% total economic inflation, 3.50% salary inflation Salary increases In addition to the base 3.50% salary inflation assumption, salaries are

also expected to grow by promotions and longevity. Investment rate of return 7.40% Mortality Rates Mortality rates used in the plans were based on the RP-2000 Combined Healthy Table and Combined Disabled Table published by the Society of Actuaries. The Office of the State Actuary applied offsets to the base table and recognized future improvements in mortality by projecting the mortality rates using 100 percent Scale BB. Mortality rates are applied on a generational basis, meaning members are assumed to receive additional mortality improvements in each future year, throughout their lifetime. The actuarial assumptions used in the June 30, 2018, valuation were based on the results of the 2007–2012 Experience Study Report and the 2017 Economic Experience Study. Additional assumptions for subsequent events and law changes are current as of the 2018 actuarial valuation report.

16

Long-term Expected Rate of Return The long-term expected rate of return on pension plan investments was determined using a building-block method in which a best-estimate of expected future rates of return (expected returns, net of pension plan investment expense, but including inflation) are developed for each major asset class by the Washington State Investment Board (WSIB). Those expected returns make up one component of WSIB’s CMAs. The CMAs contain three pieces of information for each class of assets the WSIB currently invest in:

Expected annual return Standard deviation of the annual return Correlations between the annual returns of each asset class with every other asset class

WSIB uses the CMAs and their target asset allocation to simulate future investment returns over various time horizons. The long-term expected rate of return of 7.40% percent approximately equals the median of the simulated investment returns over a fifty-year time horizon, increased slightly to remove WSIB’s implicit and small short-term downward adjustment due to assumed mean reversion. WSIB’s implicit short-term adjustment, while small and appropriate over a ten to fifteen-year period, becomes amplified over a fifty-year measurement period. Best estimates of arithmetic real rates of return for each major asset class included in the pension plans’ target asset allocation as of June 30, 2019, are summarized in the following table: TRS 1, TRS 2/3, PERS 1, and SERS 2/3 Asset Class Target

Allocation Percent Long-term Expected Real Rate of Return

Fixed Income 20.00% 2.20% Tangible Assets 7.00% 5.10% Real Estate 18.00% 5.80% Global Equity 32.00% 6.30% Private Equity 23.00% 9.30%

The inflation component used to create the above table is 2.20 percent, and represents WSIB’s most recent long-term estimate of broad economic inflation. Discount Rate The discount rate used to measure the total pension liability was 7.40 percent. To determine the discount rate, an asset sufficiency test was completed to test whether the pension plan’s fiduciary net position was sufficient to make all projected future benefit payments of current plan members. Consistent with current law, the completed asset sufficiency test included an assumed 7.50 percent long-term discount rate to determine funding liabilities for calculating future contributions rate requirements. Consistent with the long-term expected rate of return, a 7.40 percent future investment rate of return on invested assets was assumed for the test. Contributions from plan members and employers are assumed to continue to be made at contractually required rates. Based on those assumptions, the pension plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return of 7.40 percent on pension plan investments was applied to determine the total pension liability.

17

Sensitivity of the Net Pension Liability to Changes in the Discount Rate The following table presents the Arlington School District’s proportionate share of the collective net pension liability (NPL) calculated using the discount rate of 7.40 percent, as well as what the net pension liability would be if it were calculated using a discount rate that is one percentage-point lower (6.40 percent) or one percentage-point higher (8.40 percent) than the current rate. Amounts are calculated using the school district’s specific allocation percentage, by plan, to determine the proportionate share of the collective net pension liability.

1% Decrease (6.40%) Current Discount Rate (7.40%) 1% Increase (8.40%)

PERS 1 NPL $4,815,609,000 $3,845,355,000 $3,003,532,000

Allocation Percentage 0.075336% 0.075336% 0.075336%

Proportionate Share of Collective NPL

$3,627,865 $2,896,919 $2,262,727

SERS 2/3 NPL $1,141,883,000 $234,498,000 ($513,722,000)



$4,900,213 $1,006,312 $(2,204,558)

TRS 1 NPL $3,164,358,000 $2,475,803,000 $1,878,531,000



$16,179,065 $12,658,548 $9,604,752

TRS 2/3 NPL $3,283,747,000 $602,534,000 ($1,577,475,000)



$16,849,279 $3,091,670 $(8,094,203)

18

Note 5: Annual other post-employment benefit cost and net OPEB obligations The state, through the Health Care Authority (HCA), administers a defined benefit other post-employment benefit (OPEB) plan that is not administered through a qualifying trust. The Public Employees Benefits Board (PEBB), created within the HCA, is authorized to design benefits and determine the terms and conditions of employee and retired employee participation and coverage, including establishment of eligibility criteria for both active and retired employees. Benefits purchased by PEBB include medical, dental, life insurance and long-term disability insurance. The relationship between the PEBB OPEB plan and its member employers and their employees and retirees is not formalized in a contract or plan document. Rather, the benefits are provided in accordance with a substantive plan. A substantive plan is one, which the employers and plan members understand the plan terms. This understanding is based on communications between the HCA, employers and plan members, and historical pattern of practice with regard to sharing of benefit costs. Employers participating in the plan include the state of Washington (which includes general government agencies and higher education institutions), 76 of the state’s K–12 school districts and educational service districts (ESDs), and 249 political subdivisions and tribal governments. Additionally, the PEBB plan is available to the retirees of the remaining 227 K–12 school districts and ESDs. The District’s retirees (approximately 150) are eligible to participate in the PEBB plan under this arrangement. Eligility – District members are eligible for retiree medical benefits after becoming eligible for service retirement pension benefits (either reduced or full pension benefits) under Plan 2 or 3 of TRS or SERS at age 65 with five years of service, or at age 55 with 20 years of service. Former members who are entitled to a deferred vested pension benefit are not eligible to receive medical and life insurance benefits after pension benefit commencement. Survivors of covered members who die are eligible for medical benefits. Medical Benefits – Upon retirement, members are permitted to receive medical benefits. Retirees pay the following monthly rates for pre-65 medical coverage for 2018: Members not eligible for Medicare

(or enrolled in Part A only) Type of Coverage

Descriptions Employee

Employee

& Spouse Full Family

Kaiser Permanente NW Classic $710.65 $1,415.33 $1,945.84Kaiser Permanente NW CDHP $604.16 $1,196.38 $1,596.81Kaiser Permanente WA Classic $733.39 $1,460.80 $2,006.37Kaiser Permanente WA CDHP $600.44 $1,189.46 $1,587.47Kaiser Permanente WA Sound Choice $603.21 $1,200.44 $1,648.37Kaiser Permanente WA Value $656.25 $1,306.54 $1,974.25UMP Classic $674.85 $1,343.72 $1,845.38UMP CDHP $600.54 $1,189.65 $1,587.74UMP Plus-Puget Sound High Value Network $618.07 $1,230.18 $1,689.25UMP Plus-UW Medicine Accountable Care Network $618.07 $1,230.18 $1,689.25

19

Retirees enrolled in Medicare Parts A and B receive an explicit subsidy in the form of reduced premiums on Medicare supplemental plans. Retirees pay the following monthly rates:

Members enrolled in Part A and B of Medicare Type of Coverage

Descriptions Employee

Employee

& Spouse 1 Full Family 1

Kaiser Permanente NW Senior Advantage $169.80 $333.63 $862.14Kaiser Permanente WA Medicare Plan $167.91 $329.85 N/AKaiser Permanente WA Classic N/A N/A $875.41Kaiser Permanente WA Sound Choice N/A N/A $777.78Kaiser Permanente WA Value N/A N/A $817.56UMP Classic $313.09 $620.20 $1,121.86

Note 1 - Employee, Spouse and Full Family with twoMedicare eligible subscribers Funding Policy – The funding policy is based upon the pay-as-you go financing requirements. According to state law, the Washington State Treasurer collects a fee from all school district entities which have employees who are not current active members of the state Health Care Authority but participate in the state retirement system. The purpose of this fee is to cover the impact of the subsidized rate of health care benefits for school retirees that elect to purchase their health care benefits through the state Health Care Authority. For the fiscal year 2018–19, the District was required to pay the HCA $71.08 per month per full-time equivalent employee to support the program, for a total payment of $535,822. This assessment to the District is set forth in the state’s operating budget and is subject to change on an annual basis. This amount is not actuarially determined and is not placed in a trust to pay the obligations for post-employment health care benefits. The District has no control over the benefits offered to retirees, the rates charged to retirees, nor the fee paid to the Health Care Authority. The District does not determine its annual required contribution nor the net other post-employment benefit obligation associated with this plan. These amounts are not shown on the financial statements. For further information on the results of the actuarial valuation of the employer provided subsidies associated with the state’s PEBB plan, refer to: http://leg.wa.gov/osa/additionalservices/Pages/OPEB.aspx http://leg.wa.gov/osa/additionalservices/Documents/2018_PEBB_OPEB_AVR.pdf The plan does not issue a separate report; however, additional information is included in the State of Washington Comprehensive Annual Financial Report, which is available on this site https://www.ofm.wa.gov/accounting/financial-audit-reports/comprehensive-annual-financial-report

http://leg.wa.gov/osa/additionalservices/Pages/OPEB.aspx

http://leg.wa.gov/osa/additionalservices/Documents/2018_PEBB_OPEB_AVR.pdf

https://www.ofm.wa.gov/accounting/financial-audit-reports/comprehensive-annual-financial-report

20

Note 6: other significant commitments

The District has active construction projects as of August 31, 2019 as follows:

Project Project

Authorization Amount

Expended as of 8/31/2019

Elementary School Portables & Installation

$600,000 $458,879

Eagle Creek Solar Panel $56,700 $36,855 Total $656,700 $495,734

Encumbrances Encumbrance accounting is employed in governmental funds. Purchase orders, contracts, and other commitments for the expenditure of moneys are recorded in order to reserve a portion of the applicable appropriation. Encumbrances lapse at the end of the fiscal year and may be re-encumbered the following year. The following encumbrance amounts were re-encumbered by fund on September 1, 2019:

Fund Amount General $2,325 ASB Fund $0 Capital Projects Fund $142,384 Transportation Vehicle Fund $0

21

Note 7: Required disclosures about capital assets The District’s capital assets are insured in the amount of $214,283,124 for fiscal year 2018-19. In the opinion of the District’s insurance consultant, the amount is sufficient to adequately fund replacement of the District’s assets.

22

Note 8: Required disclosures about long-term liabilities

Long-Term Debt – The following is a summary of changes in long-term debt of the District for the fiscal year ended August 31, 2019:

Governmental activities Balance at Sept. 1, 2018 Increases Decreases Balance at

Aug. 31, 2019 Due within One Year

General Obligation Bonds 19,507,250.00 0 5,015,000.00 14,492,250.00 5,335,375.56 Notes from Direct Borrowing and Direct Placement

Total 19,507,250.00 0 5,015,000.00 14,492,250.00 5,335,375.56 Long-term debt at August 31, 2019, are comprised of the following individual issues:

Issue Name Amount

Authorized Annual

Installments Final

Maturity Interest Rate(s)

Amount Outstanding

General Obligation Bonds 3/24/2010 9,935,000.00 841,875.00 12/1/2020 2.75-4.0 3,665,000.00 6/25/2013 15,675,000.00 3,205,527.40 12/1/2019 .3770-1.998 3,240,000.00 3/15/2017 6,640,000.00 1,406,300.00 12/1/2020 3.0-4.0 4,175,000.00 Total General Obligation Bonds 32,250,000.00 5,453,702.40 11,080,000.00 Limited General Obligation Bonds

QZAB 2/8/2005 1,500,000.00 0 12/1/2020 0 1,500,000.00 QZAB 9/28/2006 700,000.00 0 12/1/2020 0 700,000.00 3/27/2018 1,212,250.00 49,543.31 12/1/2031 3.47 1,212,250.00 Total LGO 3,412,250.00 49,543.31 3,412,250.00 Notes from Direct Borrowing and Direct Placement Total General Obligation Bonds & Limited GO Bonds 35,662,250.00 5,503,245.71 14,492,250.00

Debt service requirements on long-term debt as of August 31, 2019 are as follows:

Years Ending August 31

Principal

Interest

Notes from Direct Borrowings and Direct Placements

Total

2020 5,335,375.56 346,324.91 5,681,700.47 2021 8,097,991.09 154,496.40 8,252,487.49 2022 80,697.38 35,343.16 116,040.54

2023 83,497.58 32,494.37 115,991.95 2024 86,394.95 29,546.73 115,941.68 2025-2029 479,078.77 99,812.40 578,891.17 2030-2032 329,214.67 17,395.35 346,610.02 Total 14,492,250.00 715,413.32 15,207,663.32

At August 31, 2019, the District had $6,184,602.85 available in the Debt Service Fund to service the general obligation bonds.

23

Note 9: Interfund transfers The following table depicts interfund transfer activity:

Transferred From Fund 536

Transferred To Fund 9900 Amount Description

General Fund Transportation Vehicle Fund $562,000.00 To support the purchase of pupil transportation vehicles (yellow buses)

General Fund Capital Projects Fund $250,000.00 To support the purchase and installation of portables for student classrooms


Debt Service Fund $49,543.54 For the purpose of retiring debt associated with bus purchases

24

Note 10: Entity risk management activities

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors or omissions; injuries to employees; and natural disasters. Risk Management Pool – In 1986 the District joined together with other school districts in the state to form the Washington Schools Risk Management Pool (WSRMP), a public entity risk pool operating as a common risk management and insurance program for Washington schools. The Pool was formed on August 30, 1986 pursuant to the authority in RCW Chapter 48.62. The Pool’s purpose is to join in a cooperative manner and provide its members the capability to jointly purchase property and liability insurance, maintain a reserve to pay for self-insurance, provide a plan of self-insurance, and related services, including a program of risk management. The District pays the Pool an annual premium, $545,103 for 2018-19, for its general insurance coverage. The agreement requires the pool to be self-sustaining via premiums and by reinsuring with commercial companies for claims in excess of $1 million per event. The Pool is governed by a board of directors comprised of representatives from each participating member. The executive board is elected at the annual meeting and is responsible for overseeing the business affairs of the Pool. Pool underwriting and rate-setting policies are established by the Pool executive board after consultation with actuaries. Pool members are subject to supplemental assessment in the event of deficiencies. There is no limit on the amount of annual premium contribution increases. The Pool is fully funded by its member participants. Since the Pool is a cooperative program there is joint liability among the members. Members contract to remain in the Pool for a minimum of three years and must give notice before terminating participation. The Pool Agreement is renewed automatically each year after the initial three-year period. Even after termination, if the assets of the Pool were to be exhausted, a member is still responsible for contributions for any unresolved, unreported, or in-process claims for the period they were part of the agreement. If the assets of the Pool were to be exhausted, members would be responsible for the Pool’s liabilities. The allocation of the liabilities would be determined by the executive board. If the Pool were dissolved, the members would receive the net assets. The allocation would be in proportion to each member’s contribution less obligations. The district did not have significant reductions in insurance coverage as compared to the prior year, nor insurance settlements that exceeded insurance coverage over the last three years. The WSRMP’s financial report for the year ended August 31, 2019 can be obtained from: Washington Schools Risk Management Pool PO. Box 88700 Tukwila, WA 98138-2700 Unemployment Insurance – The district joined together with school districts in Island, San Juan, Skagit, Snohomish, and Whatcom Counties on July 1, 1978 to form the Northwest Educational Service District 189 Unemployment Compensation Pool (Pool), a public entity risk pool for unemployment insurance. The District made $0 payments to the Pool in fiscal year 2018-19. Claims against the district are paid by the Washington State Department of Employment Security (WSDES). The WSDES is reimbursed by the Pool for all claims paid. Unemployment claims of $18,118 were made by the Pool on behalf of the District for fiscal year 2018-19.

25

Workers Compensation – In January 2018, the district joined the Capital Region Educational Service District (CR ESD) 113 Workers’ Compensation Trust (Trust), a public entity risk pool. The Trust is organized pursuant to Title 51.14 RCW for the purpose of managing workers’ compensation payroll taxes, employee claims, and safety programs. Membership is established by execution of an agreement between the CR ESD 113 and each local school district. The Trust provides industrial injury accident insurance coverage for its 46 member districts. The Trust is fully funded by its member participants. Member contributions are calculated based on the members’ hours worked and the members’ experience rated contribution factor. The Trust retains responsibility for the payment of claims, within specified self-insured retention limits, below the excess coverage contracts that the Trust acquired from unrelated underwriters. The Trust’s per-occurrence retention limit is $450,000 and the annual aggregate retention is $15,645,430 minimum for a three-year period FY 2018-20. Since the Trust is a cooperative program, there is joint liability among participating members. For fiscal year 2018, there are 46 members in the pool including 45 participating school districts. A board comprised of one designated representative from each participating member and an executive board governs the Trust. The executive board has seven members elected by the board and the CR ESD 113’s superintendent. The CR ESD 113 is responsible for conducting the business affairs of the Trust. As of August 31, 2018, the amount of claim liabilities totaled $7,017,000. This liability is the CR ESD 113’s best estimate based on available information including actuarial reports. Changes in the reported liability since August 31, 2018, resulted in the following:

Beginning Balance 9/1/2018

Current Year Claims & Changes

in Estimates

Ending Balance

8/31/2019

Incurred but not Reported 2,831,917 577,812 3,409,729 Open Claims 3,090,083 (778,812) 2,311,271 Future L&I Assessments 874,000 (3,000) 871,000 Estimated Unallocated Loss Adjustment 415,000 10,000 425,000

Pursuant to revenue ruling number 90-74, income of municipal risk pools is excluded from gross income under Internal Revenue Code Section 115(1). Chapter 48.62 RCW exempts the pool from insurance premium taxes, and business and occupation taxes imposed pursuant to Chapter 82.04 RCW Self-Insurance for Vision Benefits – As far back as fiscal year 2005-06, the District has self-insured its vision coverage through Northwest Benefit Network (NBN). The District’s NBN vision plan is administered by Northwest Administrator’s, Inc (NWA). The plan is funded by contributions paid by the District on behalf of its employees. NWA provides the District with detailed monthly reserve reports, monthly claims paid information and bank statements to monitor the plan.

NBN Self-Funded Vision Account

Reserve Balance at 9/1

Plan Income Plan Expenses Reserve Balance at 8/31

2017-2018 $120,384 $213,301 $211,767 $121,918 2018-2019 $121,918 $200,839 $239,807 $82,951

As of August 31, 2019 the District’s self-insurance reserve balance for vision benefits and payment of future claims liabilities was $82,951.

26

Note 11: Property taxes Property tax revenues are collected as the result of special levies passed by the voters in the District. Taxes are levied on January 1. The taxpayer has the obligation of paying all taxes on April 30 or one-half then and one-half on October 31. Typically, slightly more than half of the collections are made on the April 30 date. The tax collections occurring after the end of the fiscal period are unavailable for revenue accrual. Therefore, the fall portion of property taxes is not accrued as revenue. Instead, the property taxes due after the end of the fiscal period are recorded as a deferred inflow of resources.

Tax Abatements The District is required to report tax abatements through note disclosure, per GASB Statement No. 77. Tax abatements are administered by Snohomish County independent of District decision or authority. The Snohomish County has independently entered into agreements that affect the levy rate assessed by the District as follows:

Tax Abatement Program Total Amount of Taxes Abated

Native American $ 85,812

Tribal Lands for Government Services $ 3,531

Churches Nonprofit Recognized Religious Denominations

$ 48,247

Total Abatement Amount $137,590

According to the provisions of RCW 84.36.010, certain Native American/Tribal property is exempt from taxation, if it meets the conditions as set for by the RCW and other laws. The property must belong exclusively to a federally recognized Indian tribe, located in the State of Washington and the property must be used exclusively for essential government services (tribal administration, public facilities, fire, police, public health, education, sewer, water, environmental and land use, transportation, utility services, and economic development), for a period of 40 years from acquisition. Further property owned by a federally recognized Indian tribe, used for economic development purposes (commercial activities, including those that facilitate the creation or retention of businesses or jobs, or that improve the standard of living or economic health of tribal communities), may only qualify for the exemption from taxes in this section if the property was owned by the tribe prior to March 1, 2014. According to provisions of RCW 84.36.020, churches personal property and grounds, not exceeding five acres in area, upon which a church of any nonprofit recognized religious denomination is or will be built, is exempt from taxation, if it meets the conditions as set by the RCW and other laws.

27

Note 12: Joint ventures and jointly governed organizations The District is a member of the King County Director’s Association (KCDA). KCDA is a purchasing cooperative designed to pool the member districts’ purchasing power. The board authorized joining the amended articles for the Association on April 10, 1979, and has remained in the joint venture ever since. The District’s current equity of $53,473.23 is the accumulation of the annual assignment of KCDA’s operating surplus based upon the percentage derived from KCDA’s total sales to the District compared to all other districts applied against paid administrative fees. The District intends to remain a member of KCDA due to its purchasing power. However, if the District were to withdraw from the joint venture, the District would receive its equity in ten annual allocations of merchandise or 15 annual payments. KCDA has published its own financial report for the year ended December 31, 2018, which can be obtained from: King County Directors Association PO Box 5550 Kent, WA 98064-5550 www.kcda.org

http://www.kcda.org/

28

Note 13: Fund balance classification details The District’s financial statements include the following amounts presented in the aggregate.

General Fund ASB FundDebt Service

FundCapital

Projects FundTransportation Vehicle Fund

Inventory and Prepaid Items $42,385.90

For ASB Fund Extra-Curricular Activities $723,249.07Carryover of Restricted CTE & LAP Revenues $242,936.14For Debt Service $6,184,602.85For Purchase of Buses $971,586.76

$242,936.14 $723,249.07 $6,184,602.85 $971,586.76

Assigned Fund Balance for Curriculum, Svcs or Equipment $341,868.00Assigned for Capital Fund Purposes $2,400,000.00 $1,434,379.71

$2,741,868.00 $1,434,379.71

Unassigned Fund Balance Minimum Fund Balance Policy $6,416,284.00Unassigned Fund Balance $2,967,088.95

$9,383,372.95

$12,410,562.99 $723,249.07 $6,184,602.85 $1,434,379.71 $971,586.76

Nonspendable Fund Balance

Restricted Fund Balance

Total Restricted Fund Balance

Total Assigned Fund Balance

Total Fund Balance

Assigned Fund Balance

Total Unassigned Fund Balance

Unassigned Fund Balance

The board of directors has established a minimum fund balance policy for the general fund to provide for financial stability and contingencies within the District. The policy is that the District shall maintain a minimum unrestricted fund balance equal to one month’s average operating costs at year end. Portions of fund balance that are set aside for the purpose of meeting this policy are recorded on the financial statements as a part of unassigned fund balance.

29

Note 14: Post-employment benefit plans other than pension plans—both in separately issued plan financial statements and employer statements

457 Plan – Deferred Compensation Plan District employees have the option of participating in a deferred compensation plan as defined in §457 of the Internal Revenue Code that is administered by the state deferred compensation plan, or the District.

403(b) Plan – Tax Sheltered Annuity (TSA) The District offers a tax deferred annuity plan for its employees. The plan permits participants to defer a portion of their salary until future years under two types of deferrals: elective deferrals (employee contribution) and non-elective contribution (employer matching). Arlington School District does not participate in employer matching. The District complies with IRS regulations that require school districts to have a written plan to include participating investment companies, types of investments, loans, transfers, and various requirements. The plan is administered by a third party administrator. The plan assets are assets of the District employees, not the school district, and are therefore not reflected on these financial statements.

30

Note 15: Termination benefits

Compensated Absences Employees earn sick leave at a rate of 12 days per year up to a maximum of one contract year. Under the provisions of RCW 28A.400.210, sick leave accumulated by District employees is reimbursed at death or retirement at the rate of one day for each four days of accrued leave, limited to 180 accrued days. This chapter also provides for an annual buyout of an amount up to the maximum annual accumulation of 12 days. For buyout purposes, employees may accumulate such leave to a maximum of 192 days, including the annual accumulation, as of December 31 of each year. These expenditures are recorded when paid, except termination sick leave that is accrued upon death, retirement, or upon termination provided the employee is at least 55 years of age and has sufficient years of service. Vested sick leave was computed using the termination payment method. Vacation pay, including benefits, that is expected to be liquidated with expendable available financial resources is reported as expenditures and a fund liability of the governmental fund that will pay it. No unrecorded liability exists for other employee benefits.

31

Note 16: Significant Effect of Subsequent Events

Educational Programs and Operations (EP&O) Levy In the February 11, 2020 election, Arlington Public Schools voters approved a four year EP&O levy. This levy renews the levy expiring in 2020 and allows the district to assess up to $8,950,000 in 2021, $9,200,000 in 2022, $9,500,000 in 2023 and $9,750,000 in 2024. The levy helps fund programs, activities, services and supports not funded by the State’s basic education allocation.

Capital Levy In the February 11, 2020 election, voters approved a four-year capital levy for the district’s Capital Projects Fund for safety and security improvements and high school classrooms. The capital levy authorizes the district to assess taxes of $6,019,553 in 2021, $6,149,553 in 2022, $6,281,554 in 2023, and $6,606,008 in 2024 which is a collective total of $25,056,668. The capital levy will help provide for district-wide safety, security and infrastructure improvements (including fire sprinklers, heating ventilation, air conditioning and traffic safety) and for constructing additional classrooms at Arlington High School.

COVID-19 Pandemic On February 29, 2020, Washington State Governor Inslee issued proclamation 20-05, declaring a state of emergency in response to the spread of a deadly new virus. In the weeks following the declaration, precautionary measures to slow the spread of the virus were ordered. These measures include closing schools, prohibiting schools from providing traditional in-person instructional activities, canceling public events, limiting gathering sizes, and requiring people to stay home unless they are leaving for an essential function. On April 6, 2020, the Governor extended the closure of all public and private K-12 school buildings through the remainder of the 2019-20 school year. The Washington State Office of Superintendent of Public Instruction (OSPI) indicates that schools’ apportionment funding from the state will continue during the school closure. OSPI and Governor Inslee have communicated an expectation that school districts will continue priorities considered essential functions for school districts as follows: educate students using continuous learning models at a distance, provide graduating seniors the content they need to meet their graduation requirements, provide school meal service to students who need them, provide child care as a last resort if needed for children of healthcare workers, first responders, pharmacy workers, and grocery store workers, and continue to utilize and pay its employees to conduct these essential functions. The length of time these measures will be in place, and the full extent of the financial impact on the Arlington Public Schools is unknown at this time.

SECTION #3

CAPITAL ASSETS

1. A. Haller Middle School Site Comprises the Former High School Site:

B. Former Arlington High School Site 196,155.00C. Former High School Land Purchases 558,478.75D. Former High School Land Purchases 98,333.94E. Former High School Land Purchases 151,469.89

2. Presidents Elementary Site 45,367.003. Post Middle School Site 355,573.003. Timberlands 4,448.004. A. Eagle Creek School Site 631,408.22

Eagle Creek (part of 4.A. above) (92,500.00)B. Eagle Creek School Site 16,927.94C. Eagle Creek School Site - Water Line 19,437.41

5. A. Kent Prairie School Site 16,444.00B. Kent Prairie School Site 461,295.72C. Kent Prairie School Site 215,652.04D. Kent Prairie Site Improvement 13,405.61

6. SR 530 NE Property 3,000,000.007. Pioneer Elementary School Site 1,041,005.008. New High School Site (2000) 2,296,427.46

GRAND TOTAL COST OF LAND 8-31-2018 9,029,328.98

Purchase of Land during 2018-19 0.00

Sale of Land during 2018-19 0.00

GRAND TOTAL COST OF LAND 8-31-2019 9,029,328.98 *

* Land is valued at historical cost(SAR. SEC 3 LAND)

CAPITAL ASSETS - LAND

32


INSURANCE

CONSTRUCTION SQ FT REPLACEMT

1. SITE A - YEAR COST SQ FT VALUE VALUE

A. "A" Building 1936 2,127,797 70,991 234 16,608,500D. Greenhouse-destroyed by Fire 1995 1969 (2,814) (976) (40) 0E. Storage (Block Building) 1952 101,952 5,000 135 676,700F. Ag Storage Building 1989 0 3,500 71 248,300G. Sonitrol Conversion - "A" Building 1992 2,586 0.00 0 0H. Home Ec Ceilings - High Sch - "A" Building 1992 2,819 0.00 0 0I. Roofing - High Sch - "A" Building 1992 85,828 0.00 0 0J. Greenhouse-Fire Replacement 1995 65,130 3,024 71 214,300K. Roofing-High Sch-Music Building 1995 24,692 0 0 0L. Paint - "A" Building 1995 83,314 0 0 0M. Storage (Block House) Food Service Summer 2004 - Roofing, etc. 2003 15,007 0 0 0N. Support Services Remodeling 2003 44,130 0 0 0O. Paint - "A" Building 2008 105,922 0 0 0

TOTAL SITE A 2,656,363 81,539 218 17,747,800

2. SITE B - HARTZ ATHLETIC FIELD

A. Grandstand (2) 1968 93,005 7,536 0 759,300B. Athletic Field Ticket/Concession/Restrooms 1980 71,900 1,200 70 173,282C. Press Box 1981 601 38 40 68,118

TOTAL SITE B - HARTZ ATHLETIC FIELD 165,506 8,774 114 1,000,700

3. SITE C - PRESIDENTS ELEMENTARY

A. Freezer - President's 2001 24,803 0 0 0B. New Presidents Elementary School 2004 12,162,457 62,166 236 14,693,000

TOTAL SITE C - PRESIDENTS ELEM 12,187,260 62,166 236 14,693,000

4. SITE D - POST MIDDLE SCHOOL

A. Middle School 1981 4,600,250 68,235 279 19,034,900B. Steel Building - Storage 1984 24,000 1,200 79 94,500C. Science Room - Middle School 1992 25,433 0 0 0D. Sonitrol Conversion - Middle School 1992 2,916 0 0 0E. Middle School - New Wing 1993 869,744 8,029 108 0F. Sonitrol-Middle School Gym 1995 2,104 0 0 0G. Roofing-Middle School 1995 130,922 0 0 0H. Roofing - PMS 2001 246,987 0 0 0

TOTAL SITE D - POST MIDDLE SCHOOL 5,902,356 77,464 247 19,129,400

5. SITE E - ADMIN SERVICE CENTER - 1998

A. Roosevelt 1923 279,539 21,420 239 5,125,500B. Roofing - Roosevelt 1992 23,864 0 0 0C. Roosevelt Remodel 1998 177,365 0 0 0D. Roosevelt Remodel 2001 76,805 0 0 0

TOTAL SITE E - ADMIN SERVICE CENTER 557,573 21,420 239 5,125,500

6. SITE F - ARLINGTON AIRPORT A. Transportation Facility 1989 230,643 13,860 131 1,818,300B. (C)-Transportation Facility - Remodel 1993 198,030 0 0 0

TOTAL SITE F - ARL AIRPORT 428,673 13,860 131 1,818,300

7. SITE G - EAGLE CREEK

A. Eagle Creek Elementary 1989 4,932,112 57,362 236 13,545,400B. Storage Building 1989 8,166 864 65 56,300C. Roofing - Eagle Creek 2001 510,323 0 0 0

TOTAL SITE G - EAGLE CREEK 5,450,601 58,226 234 13,601,700

8. SITE H - KENT PRAIRIE

A. Kent Prairie Elementary 1993 6,031,837 57,362 236 13,545,400

TOTAL SITE H - KENT PRAIRIE 6,031,837 57,362 236 13,545,400

9. SITE I - PIONEER

A. Pioneer Elementary 2002 11,458,314 61,530 242 14,917,000

TOTAL SITE I - PIONEER 11,458,314 61,530 242 14,917,000

Source: Previous S-A-R reports/Washington Schools Risk Management Pool(SAR SEC 3 BUILDNGS)

CAPITAL ASSETS - BUILDINGS

33


YEAR CONSTRUCTION SQ FT REPLACEMT

COST SQ FT VALUE VALUE

10. SITE J - ARLINGTON HIGH SCHOOL

A. New Arlington High School (includes Ag Tech Building & LBPAC) 2003 39,218,274 220,556 336 74,020,800B. John C. Larson Stadium and field house 2003 3,445,300 24,656 123 3,020,900

TOTAL SITE J - ARLINGTON HIGH SCHOOL 42,663,574 245,212 314 77,041,700

11. A. WESTON HIGH SCHOOL - SITE K 2005 2,789,366 32,675 140 4,588,000

12. A. HALLER MIDDLE SCHOOL - SITE L 2006 13,294,876 86,002 219 18,831,000

13. SITE M - PORTABLES PORT YEAR

L & I NUMBER SIZE # LOCATION BOUGHT

A. Portable 698-110 A & B (28X32) 35 Eagle Creek 2000 27,742 896 116 104,200B. Portable 698-111 A & B (28X32) 36 Eagle Creek 2000 28,009 896 116 104,200C. Portable 95-5472 & 95-5473 (28X32) 25 Post MS 1995 30,971 896 62 55,330D. Portable 399-115 A & B (28X32) 30 Post MS 1995 42,678 896 132 118,500E. Portable 399-114 A & B (28X32) 31 Post MS 1995 42,678 896 120 107,300F. Portable 399-113 A & B (28X32) 33 Post MS 1999 42,678 952 124 118,500G. Portable 699-114 A & B (28X32) 34 Post MS 1999 42,678 768 126 96,400H. Portable WN022 (28x32) 19 SVS 1987 24,099 896 116 104,200I. Portable 95-5468 & 95-5469 (28x32) 26 SVS 1995 30,971 896 116 104,200J. Portable 95-5470 & 95-5471 (28x32) 27 SVS 1995 30,971 896 116 104,200K. Portable 95-5470 & 95-5471 (28x32) PORT SVS 1996 30,971 896 116 104,200L. Portable 95-5470 & 95-5471 (28X32) PORT SVS 1997 1,792 117 209,700M. Portable 95-5470 & 95-5471 (28x32) PORT SVS 1997 30,971 896 116 104,200N. Portable 1191-149 A & B (28X34) 29 SVS 1998 25,856 1,792 117 209,700O. Portable 397-105 A & B (28X32) 37 SVS 2000 28,009 1,792 117 209,700P. Portable 397-105 A & B (28X32) PORT SVS 2001 28,009 1,792 117 209,700Q. Portable 397-105 A & B (28X32) PORT SVS 2002 28,009 1,792 117 209,700R. Portable 966-586 & 966-587 (28x32) 28 AHS 1995 51,725 1,792 117 209,700S. Portable P1 (30x60) Kent Prairie 2018 318,842 1,800 177 318,842T. Portable P2 (30x60) Kent Prairie 2018 318,842 1,800 177 318,842U. Portable P1-4, A, B, C, & D (40x70) Presidents 2019 395,199 2,800 141 395,199

TOTAL SITE M - PORTABLES 1,599,908 27,832 126 3,516,513

SUB TOTAL OF SITES AS OF 8-31-19 105,186,207 834,062 246 205,556,013

14. DISTRICT-WIDE PROJECTS

A. Gas Lines 2001 30,937 0 0 30,937

15. HOUSES

A. House - 215 S. French Ave. 1994 148,508 2,100 118 247,000B. House & Storage Building - 24707 SR 530 1964/1980 3,435 104 357,200

TOTAL HOUSES 148,508 5,535 109 604,200

16. GRAND TOTAL COMPLETED BUILDINGS/PROJECTS AS OF 8-31-19 105,365,652 839,597 246 206,191,150

Source: Previous S-A-R reports/Washington Schools Risk Management Pool(SAR SEC 3 BUILDNGS)

34

CAPITAL ASSETS - BUILDINGS



CAPITAL ASSETS - TRANSPORTATION VEHICLES

BUS INVENTORY

YEAR

PURCH

TAG

NO BUSES STATE

NO

DIST

NO CAP IDENTIFICATION NO

PURCHASE

PRICE

LICENSE

NO SURPLUSED

1990-91 4855 1991 THOMAS DIESEL 13309 22 78 1T7E4J906M1787543 $90,090.56 11361C1993-94 4856 1995 THOMAS DIESEL 15370 23 84 1T75U4B22S1124299 91,684.35 31464C SURPLUSED

1993-94 4858 1995 THOMAS DIESEL 15371 26 84 1T75U4B2XS1124521 91,684.35 31465C SURPLUSED

1993-94 4859 1993 THOMAS DIESEL 15117 27 84 1T75U4B25P1119332 91,684.35 27350C1997-98 4867 1998 BLUE BIRD DIESEL 17925 43 75 1BABKB7A5WF075516 91,224.00 31672C SURPLUSED

1998-99 4868 1998 BLUE BIRD DIESEL 18145 44 84 1BAANCSA4XF083625 75,997.51 31677C1998-99 4870 1998 BLUE BIRD DIESEL 18142 46 84 1BAAKCSA3XF081809 75,564.72 31674C SURPLUSED

1998-99 4871 1998 BLUE BIRD DIESEL 18143 47 78 1BAAKCSAXXF081810 75,564.72 31675C1999-00 4844 2000 BLUE BIRD DIESEL 18675 1 78 1BABNBXA54F087918 86,001.69 31681C2000-01 4845 2001 BLUE BIRD DIESEL 19497 2 84 1BABNBXA81F201884 82,658.00 54449C2001-02 4846 2001 BLUE BIRD DIESEL 19722 3 84 1BABNBXA31F201887 83,039.63 40317C2002-03 4881 2003 BLUE BIRD DIESEL 20832 4 84 1BABNBXA03F213577 83,427.24 64469C2002-03 4882 2003 BLUE BIRD DIESEL 20836 5 84 1BABNBXA23F213578 83,427.24 64471C2002-03 4883 2003 BLUE BIRD DIESEL 20837 6 84 1BABNBXA43F213579 83,427.24 64470C2002-03 4884 2003 BLUE BIRD DIESEL 20838 16 84 1BABNBXA03F213580 83,427.24 64472C2002-03 4887 2003 BLUE BIRD DIESEL 20839 24 84 1BABNBXA43F213582 83,427.24 60497C2004-05 7797 2005 BLUE BIRD DIESEL 202779 117 30 1FDXE45P15HA77705 50,141.00 71637C2004-05 7798 2005 BLUE BIRD DIESEL 202780 119 30 1FDXE45P35HA77706 50,141.00 71638C2006-07 7750 2007 BLUE BIRD DIESEL 203948 15 84 1BABNBXA27F243198 85,696.00 80073C2006-07 7751 2007 BLUE BIRD DIESEL 203949 28 84 1BABNBXA47F243199 85,696.00 80074C2006-07 7752 2007 BLUE BIRD DIESEL 203950 29 84 1BABNBXA77F243200 85,696.00 80072C2006-07 7753 2007 BLUE BIRD DIESEL 203946 30 84 1BABNBXA77F243195 85,696.00 80070C2006-07 7754 2007 BLUE BIRD DIESEL 203947 34 84 1BABNBXA97F243196 85,696.00 80071C2008-09 7801 2009 THOMAS DIESEL 205148 124 35 UZABPDT49CAG3202 88,724.13 82305C2009-10 8559 2009 GIRARDIN A34D 205865 125 28 1FDFE45P39DA70425 78,100.90 90654C2009-10 8560 2009 GIRARDIN A34D 205866 126 28 1FDFE45P89DA70368 70,631.46 90655C2009-10 8561 2009 GIRARDIN A34D 205867 127 28 1FDFE45P89DA70369 70,631.46 90656C2009-10 8562 2009 GIRARDIN A34D 205868 128 28 1FDFE45P49DA70370 70,631.46 90657C2009-10 8777 2009 THOMAS DIESEL 205903 36 87 1T7YU4E22A1128103 118,640.39 91012C2010-11 10059 2010 THOMAS DIESEL 206392 9 84 1T7YU4E26B1140594 131,256.08 93232C2010-11 10060 2011 THOMAS DIESEL 206491 17 78 1T7YU4E23C1142286 131,256.08 93233C2014-15 14053 2014 COLLINS CT4 208894 131 26 1GB6G5BG3E1159503 129,562.91 A9598C2014-15 14054 2014 COLLINS CT4 208893 132 28 1GB6G5BG2E1161520 129,562.91 A9597C2014-15 14056 2003 BLUE BIRD DIESEL 20073 7 84 1BABNBXA73F206991 1,642.50 58459C2014-15 14057 2003 BLUE BIRD DIESEL 20074 18 84 1BABNBXA93F206992 1,642.50 58729C2014-15 14058 2003 BLUE BIRD DIESEL 20076 19 87 1BABNBXA03F206993 1,642.50 58727C2014-15 14059 2003 BLUE BIRD DIESEL 20075 13 84 1BABNBXA23F206994 1,642.50 58728C2014-15 14067 2014 COLLINS CT4 208649 123 28 1GB6G5BG3E1123245 57,651.96 A9480C2014-15 14068 2016 BLUE BIRD DIESEL 208568 10 87 1BABNBPA9GF311870 128,597.76 A9475C2014-15 14069 2014 BLUE BIRD DIESEL 207873 8 78 1BABNBPA8EF303613 126,183.26 52488D2014-15 14070 2014 GMC 208235 120 26 1GB6G5BG4E1123299 65,030.89 A1380C2014-15 14071 2014 GMC 208236 121 28 1GB6G5BG0E1123493 57,377.46 A1381C2015-16 14041 2016 MICROBIRD 209787 134 28 1GB3GSBG5G1176727 67,683.54 B5954C2015-16 14055 2015 COLLINS CT4 208975 133 24 1GB6G5BG2F1233060 71,084.88 A9599C2016-17 14040 2016 BLUE BIRD DIESEL 209945 135 30 1BAKBCPA0JF336176 108,202.98 B7021C2017-18 14077 2018 CHEVROLET CHEVY G5210845 136 30 + 1 W/C 1BAKBCEA7JF331527 101,621.50 BBCV23112017-18 14080 2018 THOMAS DIESEL 211487 21-19 84 1T7Y74D23K1146586 133,886.87 C2701C2017-18 14081 2018 THOMAS DIESEL 211488 22-19 84 1T7Y74D25K1146587 133,886.87 C4538C2017-18 14082 2018 THOMAS DIESEL 211489 23-19 84 1T7Y74D27K1146588 133,886.87 C4539C2017-18 14083 2018 THOMAS DIESEL 211490 25-19 84 1T7Y74D29K1146589 133,886.87 C2702C2018-19 14033 2020 THOMAS DIESEL 212016 139 30 1HA3GUBG8JN008046 76,840.47 C4546C2018-19 14034 2020 THOMAS DIESEL 212015 138 30 1HA6GUBG6JN008319 76,840.47 C4547C2018-19 14035 2020 THOMAS DIESEL 212019 137 30 1HA6GUBG4JN008206 76,840.47 B2450C2018-19 14036 2018 THOMAS DIESEL 211932 140 30 1HA6GUBGXJN008064 70,774.57 C4545C2018-19 14037 2019 THOMAS DIESEL 211548 27-19 84 1T7Y74D27K1146591 133,759.26 C4541C2018-19 14038 2019 THOMAS DIESEL 211515 26-19 84 1T7Y74D25K1146590 133,759.26 C4540C2018-19 14084 2019 THOMAS DIESEL 211074 11-19 84 1T7Y74D27K1134733 133,886.87 B1983C2018-19 14085 2019 THOMAS DIESEL 211077 20-19 84 1T7Y74D22K113476 133,886.87 B1986C2018-19 14086 2019 THOMAS DIESEL 211076 14-19 84 1T7Y74D20K1134735 133,886.67 B1985C2018-19 14087 2019 THOMAS DIESEL 211075 12-19 84 1T7Y74D29K1134734 133,886.67 B1984CSUB-TOTAL 08/31/2019 5,330,003.15

SURPLUS (REMOVE FROM INVENTORY IN 2018-19) 350,157.42

TOTAL VALUE/COST - LESS SURPLUS BUSES AS OF 08/31/2019 $4,979,845.73

(SAR. SEC 3 PUPLTRAN)

35


CAPITAL ASSETS - VEHICLES

YEAR PURCH

TAG NO ITEM DESC LOCATION MANUFACTURER MODEL NO SERIAL NO

PURCHASE COST

1384 TRACTOR, 19HP AHS AG FORD 172 172013 7,050.00 1404 FORK LIFT TRANS ALLIS CHALMERS ACC60B 102577 600.00

2001-02 4836 DR ED CAR AHS 2001 FORD 35392D 1FAFP55U11G179842 14,999.00 1998-99 4838 DR ED CAR AHS FORD TAURUS 40398C FAFP52U4WG26 16,188.00 2000-01 4841 DR ED CAR AHS 1999 FORD 54446C 1FAFP53U1XG190738 13,641.00 1992-93 4954 TRUCK, PICK UP AHS AG 1985 FORD 67990C 371XFCB27855 7,033.00 1997-98 4962 VAN, FOOD SERVICE FS 1994 GMC 31667C 31K0RF522584 14,328.00 2002-03 4967 VAN, STEP SS 2003 WORKHORSE 60498C 5T4HP41R533369189 33,114.00 2002-03 4968 VAN, STEP SS 2003 WORKHORSE 60499C 5T4HP41R533369190 33,114.00

2013-14 4982TRACTOR, LOADER/MOWER SS KUBOTA L2900D58762 23,990.00

5165 TRACTOR, 19HP SS JOHN DEERE X475 MOX475A031914 9,100.00 2003-04 5227 DR ED CAR AHS 2003 MERCURY SABLE 274RHN 1MEFM5OU83G627991 4,517.00 2001-02 5232 VAN AHS 2000 DODGE 54448C 2B4JB25Y7YK165477 20,774.00 2001-02 5233 VAN AHS 2000 DODGE 54447C 2B4JB25Y1YK165460 20,450.00 2004-05 5253 TRUCK, FLATBED, 1 SS 1979 FORD 71635C F37JRFA4181 Donated2005-06 5343 TRUCK, DUMP SS 1994 PETERBILT 320-TL IXPZL79XORD707837 45,199.00

5355 VAN, STEP SS 2002 WORKHORSE 60491C 5T4HP41R823341126 32,245.00 5356 VAN, STEP SS 2002 WORKHORSE 60492C 5T4HP41R323343611 32,245.00 5365 MOWER SS JOHN DEERE 435 TC14350051006 17,750.00

2006-07 6039 TRACTOR, 35-38HP SS YANMAR CBL40 5010 12,500.00 2013-14 7615 PORTABLE BUS LIFT TRANS ROTARY HP415MF HAC07F0006 23,000.00 2007-08 7717 VAN SS WORKHORSE 81435C 5T4HPDTV373424581 44,280.00 2007-08 7718 VAN SS WORKHORSE 81436C 5T4HPD1V173424580 44,335.00

7781 DETHATCHER SS WIEDENMANN SUPER 500 24KH1451 27,500.00 2008-09 7792 TRAILER, BOOM SS 2008 GENIE BOOM TRAILER T25008178 49,500.00 2006-07 7794 TRACTOR SS 1997 KUBOTI L2900GST 58762 22,000.00 2009-10 8778 AUTOMOBILE MOTPOOL 2004 CHEVROLET SURBURBAN 1GNFK16Z74J244560 19,840.42 2010-11 8825 VAN, BOX CARGO FS 2005 MITSUBISHI 84D JL6BBG1S25K002623 21,725.00 2014-15 10058 TRUCK, PICK-UP AHS AG F350 FORD PICKUP F3S-F3PU 1FTWW31PX6ED34375 20,761.00 2011-12 10551 TRUCK, PICK-UP SHOP BAY F350 FORD PICKUP 2FDKF38G8JCB00847 4,100.00 2012-13 11022 AUTOMOBILE AHS TSE 2010 CHEV MALIBU MAL4D 1G1ZA5EB2A4121546 13,807.49

11556 AUTOMOBILE TRANS 1998 FORD VIC4D 2FAFP71W6WX164732 3,995.00 2013-14 14029 SUBURBAN MOTPOOL 2015 CHEVROLET SURBURBAN 1GNSK5EC6FR237493 40,628.75 2014-15 14030 SUBURBAN MOTPOOL 2016 CHEVROLET SURBURBAN 1GNSK5EC0FR235478 40,552.94 2014-15 14031 AUTOMOBILE AHS TSE 2012 CHEV MALIBU ML 1G1ZC5E00CF343325 13,343.50 2013-14 14032 TRUCK, PICK-UP SS 2004 CHEVEROLET SILVERADO 1GCHC24U64E167409 10,921.49 2015-16 14039 TRAILER CTE IRON T10K14-EE 5L6EX14D6GF005196 4,369.38 2007-08 14052 TRUCK, PICK-UP SS 2005 CHEVEROLET SILVERADO 1GCEC14X35Z144493 13,902.00 2015-16 14062 AUTOMOBILE AHS TSE 2009 CROWN VICTORIA VIC4D 2FAHP71V28X135745 3,900.00 2014-15 14063 TRAILER (1995) TRANS 1995 UNITED TRAILER 48B500F16S10153 1,700.00 2014-15 14064 TRUCK, PICK-UP SS 2014 FORD PICK-UP F150 1FTNF1EF9EKF40157 23,782.31 2014-15 14065 TRUCK, PICK-UP SS 2014 FORD PICK-UP F150 1FTNF1EF0EKF40158 23,782.31 2012-13 14066 TRUCK, PICK-UP TRANS 1998 FORD 4DOOR 2FAFP71W6WX1657 3,900.00 2016-17 14072 AUTOMOBILE TRANS 2015 CHEVY MALIBU MALIBU 1G11C5SL9FF209154 15,000.00 2017-18 14973 AUTOMOBILE, FLATBED SS 1989 GMC FLATBED C3FB 1GDJR34W5KJ505891 4,000.00 2017-18 14075 AUTOMOBILE DR ED 2015 CHEVROLET MALIBU 1G11D5SL6FF121241 16,593.91 2017-18 14076 AUTOMOBILE DR ED 2015 CHEVROLET MALIBU 1G11D5SL2FF242932 15,656.40 2017-18 14078 TRAILER, DUMP TRAILERSS 2018 MAXEY D712-12K 5R8D71226JM052432 6,544.91 2018-19 14079 AUTOMOBILE SS 2018 DODGE PROMASTER 3C6TRVCG9JE145613 29,390.90

14088 FORK LIFT TRANS HYSTER H60XT A380V04194S 26,581.65 17146 HEAVY DUTY LIFT SHOP BAY ST 4175 9 64,750.00

1,012,981.36

(SAR. SEC 3 VEHICLES)

36

TOTAL VALUE/COST AS OF 08/31/2019

SECTION #4

OUTSTANDING BONDS

ARLINGTON SCHOOL DISTRICT NO. 16MARCH 27, 2018 ISSUE

LIMITED GENERAL OBLIGATION

Original Issue Date 3/27/2018 Date Refunded

Original Amount 1,212,250.00 Amount Refunded

Paid Prior to Refund Non-Callable

DUE PRINCIPAL INTEREST ANNUAL OUTSTANDING @ YEAR END

DATE MATURED RATE DUE PAYMENT PRINCIPAL INTEREST

Jun-18 0.00 0.00 1,212,250.00 342,989.03Dec-18 28,510.77Jun-19 21,032.54 49,543.31 1,212,250.00 293,445.72Dec-19 75,376 3.47% 21,032.54Jun-20 19,724.77 116,132.87 1,136,874.44 252,688.41Dec-20 77,991 3.47% 19,724.77Jun-21 18,371.63 116,087.49 1,058,883.35 214,592.01Dec-21 80,697 3.47% 18,371.63Jun-22 16,971.53 116,040.54 978,185.97 179,248.85Dec-22 83,498 3.47% 16,971.53Jun-23 15,522.84 115,991.95 894,688.39 146,754.48Dec-23 86,395 3.47% 15,522.84Jun-24 14,023.89 115,941.68 808,293.44 117,207.75Dec-24 89,393 3.47% 14,023.89Jun-25 12,472.93 115,889.67 718,900.59 90,710.93Dec-25 92,495 3.47% 12,472.93Jun-26 10,868.14 115,835.86 626,405.80 67,369.86Dec-26 95,704 3.47% 10,868.14Jun-27 9,207.67 115,780.17 530,701.44 47,294.05Dec-27 99,025 3.47% 9,207.67Jun-28 7,489.58 115,722.55 431,676.14 30,596.80Dec-28 102,461 3.47% 7,489.58Jun-29 5,711.87 115,662.92 329,214.67 17,395.35Dec-29 106,017 3.47% 5,711.87Jun-30 3,872.48 115,601.24 223,197.78 7,811.00Dec-30 109,696 3.47% 3,872.48Jun-31 1,969.26 115,537.41 113,502.11 1,969.26Dec-31 113,502 3.47% 1,969.26Jun-32 0.00 115,471.37 0.00 0.00

TOTAL 1,212,250.00 342,989.03

37

ARLINGTON SCHOOL DISTRICT NO. 16MARCH 15, 2017 ISSUE

UNLIMITED GENERAL OBLIGATION (Refunding 2007 issue )






Jun-17 53,432.22 53,432.22 6,640,000.00 624,350.00Dec-17 1,250,000 3.00% 126,550.00Jun-18 107,800.00 1,484,350.00 5,390,000.00 390,000.00Dec-18 1,215,000 4.00% 107,800.00Jun-19 83,500.00 1,406,300.00 4,175,000.00 198,700.00Dec-19 1,295,000 4.00% 83,500.00Jun-20 57,600.00 1,436,100.00 2,880,000.00 57,600.00Dec-20 2,880,000 4.00% 57,600.00Jun-21 0.00 2,937,600.00 0.00 0.00Dec-21 0.00

TOTAL 6,640,000.00 677,782.22

38

ARLINGTON SCHOOL DISTRICT NO. 16 JUNE 25, 2013 ISSUE

UNLIMITED GENERAL OBLIGATION (Refunding 2004 issue)






Jun-13 0.00 0.00 15,675,000.00 1,042,104.08Dec-13 200,000 0.38% 92,206.60Jun-14 106,015.23 398,221.83 15,475,000.00 843,882.25Dec-14 350,000 0.48% 106,015.23Jun-15 105,180.48 561,195.71 15,125,000.00 632,686.54Dec-15 2,860,000 0.79% 105,180.48Jun-16 93,940.68 3,059,121.16 12,265,000.00 433,565.38Dec-16 2,905,000 1.01% 93,940.68Jun-17 79,284.95 3,078,225.63 9,360,000.00 260,339.75Dec-17 3,005,000 1.41% 79,284.95Jun-18 58,159.80 3,142,444.75 6,355,000.00 122,895.00Dec-18 3,115,000 1.66% 58,159.80Jun-19 32,367.60 3,205,527.40 3,240,000.00 32,367.60Dec-19 3,240,000 2.00% 32,367.60Jun-20 0.00 3,272,367.60 0.00 0.00

TOTAL 15,675,000.00 1,042,104.08

39

ARLINGTON SCHOOL DISTRICT NO. 16 MARCH 24, 2010 ISSUE

UNLIMITED GENERAL OBLIGATION (Refunding 2001 & 2002 issues)






Jun-10 68,547.04 68,547.04 9,935,000.00 2,529,106.25Dec-10 180,000 3.00% 184,156.25Jun-11 181,456.25 545,612.50 9,755,000.00 2,163,493.75Dec-11 45,000 3.00% 181,456.25Jun-12 180,781.25 407,237.50 9,710,000.00 1,801,256.25Dec-12 1,240,000 4.00% 180,781.25Jun-13 155,981.25 1,576,762.50 8,470,000.00 1,464,493.75Dec-13 1,415,000 4.00% 155,981.25Jun-14 127,681.25 1,698,662.50 7,055,000.00 1,180,831.25Dec-14 865,000 3.50% 127,681.25Jun-15 112,543.75 1,105,225.00 6,190,000.00 940,606.25Dec-15 575,000 ** 112,543.75Jun-16 103,406.25 790,950.00 5,615,000.00 724,656.25Dec-16 615,000 2.75% 103,406.25Jun-17 94,950.00 813,356.25 5,000,000.00 526,300.00Dec-17 650,000 3.50% 94,950.00Jun-18 83,575.00 828,525.00 4,350,000.00 347,775.00Dec-18 685,000 3.00% 83,575.00Jun-19 73,300.00 841,875.00 3,665,000.00 190,900.00Dec-19 725,000 4.00% 73,300.00Jun-20 58,800.00 857,100.00 2,940,000.00 58,800.00Dec-20 2,940,000 4.00% 58,800.00Jun-21 0.00 2,998,800.00 0.00 0.00

TOTAL 9,935,000.00 2,597,653.29

40

ARLINGTON SCHOOL DISTRICT NO. 16 SEPTEMBER 28, 2006 ISSUE

QUALIFIED ZONE ACADEMY BOND


Original Amount 700,000.00 Amount Refunded




Jun-06 0.00 0.00 700,000.00 0.00Dec-06 0.00Jun-07 0.00 0.00 700,000.00 0.00Dec-07 0.00Jun-08 0.00 0.00 700,000.00 0.00Dec-08 0.00Jun-09 0.00 0.00 700,000.00 0.00Dec-09 0.00Jun-10 0.00 0.00 700,000.00 0.00Dec-10 0.00Jun-11 0.00 0.00 700,000.00 0.00Dec-11 0.00Jun-12 0.00 0.00 700,000.00 0.00Dec-12 0.00Jun-13 0.00 0.00 700,000.00 0.00Dec-13 0.00Jun-14 0.00 0.00 700,000.00 0.00Dec-14 0.00Jun-15 0.00 0.00 700,000.00 0.00Dec-15 0.00Jun-16 0.00 0.00 700,000.00 0.00Dec-16 0.00Jun-17 0.00 0.00 700,000.00 0.00Dec-17 0.00Jun-18 0.00 0.00 700,000.00 0.00Dec-18 0.00Jun-19 0.00 0.00 700,000.00 0.00Dec-19 0.00Jun-20 0.00 0.00 700,000.00 0.00Dec-20 700,000 0.00Jun-21 0.00 700,000.00 0.00 0.00

TOTAL 0.00

41

ARLINGTON SCHOOL DISTRICT NO. 016 FEBRUARY 8, 2005 ISSUE

QUALIFIED ZONE ACADEMY BOND






Jun-05 0.00 0.00 1,500,000.00 0.00Dec-05 0.00Jun-06 0.00 0.00 1,500,000.00 0.00Dec-06 0.00Jun-07 0.00 0.00 1,500,000.00 0.00Dec-07 0.00Jun-08 0.00 0.00 1,500,000.00 0.00Dec-08 0.00Jun-09 0.00 0.00 1,500,000.00 0.00Dec-09 0.00Jun-10 0.00 0.00 1,500,000.00 0.00Dec-10 0.00Jun-11 0.00 0.00 1,500,000.00 0.00Dec-11 0.00Jun-12 0.00 0.00 1,500,000.00 0.00Dec-12 0.00Jun-13 0.00 0.00 1,500,000.00 0.00Dec-13 0.00Jun-14 0.00 0.00 1,500,000.00 0.00Dec-14 0.00Jun-15 0.00 0.00 1,500,000.00 0.00Dec-15 0.00Jun-16 0.00 0.00 1,500,000.00 0.00Dec-16 0.00Jun-17 0.00 0.00 1,500,000.00 0.00Dec-17 0.00Jun-18 0.00 0.00 1,500,000.00 0.00Dec-18 0.00Jun-19 0.00 0.00 1,500,000.00 0.00Dec-19 0.00Jun-20 0.00 0.00 1,500,000.00 0.00Dec-20 1,500,000 0.00% 0.00Jun-21 0.00 1,500,000.00 0.00 0.00

TOTAL 0.00

42

PRINCIPAL INTEREST TOTAL

Unmatured Bond Debt Payable 9-1-2018

Issue 3/24/2010 4,350,000.00 347,775.00Issue 6/25/2013 6,355,000.00 122,895.00Issue 6/25/2013 5,390,000.00 390,000.00Issue 3/27/2018 1,212,250.00 342,989.03

17,307,250.00 1,203,659.03 18,510,909.03

Bond Debt Retired 2018-19

Issue 3/24/2010 685,000.00 156,875.00Issue 6/25/2013 3,115,000.00 90,527.40Issue 3/15/2017 1,215,000.00 191,300.00Issue 3/27/2018 49,543.31

5,015,000.00 488,245.71 5,503,245.71

Unmatured Bond Debt Payable 8-31-2019

Issue 3/24/2010 3,665,000.00 190,900.00Issue 6/25/2013 3,240,000.00 32,367.60Issue 3/15/2017 4,175,000.00 198,700.00Issue 3/27/2018 1,212,250.00 293,445.72

12,292,250.00 715,413.32 13,007,663.32

Limited General Obligation Qualified Zone Academy Bond - Payable 6/30/2021

Issue 2/7/2001 1,500,000.00 0.00Issue 9/27/2002 700,000 0.00

2,200,000.00 0.00 2,200,000.00

TOTAL CAPITAL LEASE OBLIGATIONS 8-31-19 0.00

TOTAL CONTRACTS PAYABLE 8-31-19 0.00

TOTAL LONG TERM DEBT 15,207,663.32

(Includes Bond Debt Payable + Interest, Leases, & Contracts Payable)

Source: Unlimited General Obligation worksheets from ESD 189 and district records

(SAR. SEC 4 CHANGLTD)

43

CONTRACTS PAYABLE


CHANGES IN LONG-TERM DEBT DETAIL

DEBT SERVICE FUND

CAPITAL LEASE OBLIGATIONS

Mrs. Gina Zeutenhorst, Executive Director of Financial Services

2016-2017

END OF REPORT

Prepared by the Financial Services Department

SECTION #5

SCHEDULE OF EXPENDITURE OF FEDERAL AWARDS

From Pass-

Through

Awards

From

Direct

Awards Total

FOOD AND NUTRITION SERVICE, AGRICULTURE, DEPARTMENT OF (via WA OSPI)

School Breakfast Program

10.553 31016 206,613 - 206,613 -


National School Lunch Program

10.555 31016 749,729 - 749,729 -


National School Lunch Program

10.555 31016 105,723 - 105,723 - 3

855,452 - 855,452 -1,062,065 - 1,062,065 -

FOREST SERVICE, AGRICULTURE, DEPARTMENT OF (via Office of State Treasurer)

Schools and Roads - Grants to States

10.665 N/A 14,264 - 14,264 - 5

14,264 - 14,264 -

U.S. Department of Defense (via Department of Defense)

Air Force JROTC 12.U01 WA-20061

40,922 40,922 - 2

OFFICE OF ELEMENTARY AND SECONDARY EDUCATION, EDUCATION, DEPARTMENT OF (via WA OSPI)

Title I Grants to Local Educational Agencies

84.010 203154 403,200 - 403,200 - 6



84.010 271005 13,798 - 13,798 - 6



84.010 271006 19,000 - 19,000 - 6

435,998 - 435,998 -

OFFICE OF SPECIAL EDUCATION AND REHABILITATIVE SERVICES, EDUCATION, DEPARTMENT OF (via WA OSPI)

Special Education Grants to States

84.027 306531 982,743 - 982,743 - 6

OFFICE OF SPECIAL EDUCATION AND REHABILITATIVE SERVICES, EDUCATION, DEPARTMENT OF (via WA OSPI)

Special Education Preschool Grants

84.173 366021 30,234 - 30,234 - 6

1,012,977 - 1,012,977 -

Office of Career, Technical, and Adult Education, EDUCATION, DEPARTMENT OF (via WA OSPI)

Career and Technical Education -- Basic Grants to States

84.048 174293 24,441 - 24,441 - 6


English Language Acquisition State Grants

84.365 402628 42,906 - 42,906 - 6


Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants)

84.367 524625 122,206 - 122,206 - 6

EDUCATION, DEPARTMENT OF, EDUCATION, DEPARTMENT OF (via WA OSPI)

Student Support and Academic Enrichment Program

84.424 430335 35,706 - 35,706 - 4, 6

CENTERS FOR MEDICARE AND MEDICAID SERVICES, HEALTH AND HUMAN SERVICES, DEPARTMENT OF (via Health Care Authority)

Medical Assistance Program

93.778 1070 79,024 - 79,024 - 2

79,024 - 79,024 -2,829,587 40,922 2,870,509 -

The accompanying notes are an integral part of this schedule.

44


Schedule of Expenditures of Federal Awards


Federal Agency

(Pass-Through Agency) Federal Program

CFDA

Number

Other

Award

Number

Expenditures

Passed

through to

Subrecipients Note

Child Nutrition Cluster

Total CFDA 10.555:

Total Child Nutrition Cluster:

Forest Service Schools and Roads Cluster

Total Forest Service Schools and Roads Cluster:

Total Federal Awards Expended:

Total CFDA 84.010:

Special Education Cluster (IDEA)

Total Special Education Cluster (IDEA):

Medicaid Cluster

Total Medicaid Cluster:

ARLINGTON SCHOOL DISTRICT NO. 16

NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDSFiscal Period 9/1/2018 - 8/31/2019

Significant Accounting Policies Used in Preparing the SEFA

Note 1 - BASIS OF ACCOUNTING: The Schedule of Expenditures of Federal Awards is prepared on the same

basis of accounting as the districts financial statements. The Arlington School District uses the modified

accrual basis of accounting. Expenditures represent only the federally funded portions of the program. District

records should be consulted to determine amounts expended or matched from non-federal sources.

10% De Minimis Cost Rate

Note 6 - FEDERAL INDIRECT RATE: The district has not elected to use the 10-percent de minimis indirect cost

rate allowed under the Uniform Guidance. The Arlington School District used the federal restricted rate of

2.93%.

Note 2 - PROGRAM COSTS/MATCHING CONTRIBUTIONS

The amounts shown as current year expenses represent only the federal grant portion of the program costs.

Entire program costs, including the Arlington School Districts local matching share, may be more than shown.

Such expenditures are recognized following, as applicable, either the cost principles in the OMB Circular A-87,

Cost Principles for State, Local, and Indian Tribal Governments, or the cost principles contained in Title 2 U.S.

Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit

Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to

reimbursement.

Note 3 - NONCASH AWARDS

The amount of commodities reported on the schedule is the value of commodities distributed by the Arlington

School District during the current year and priced as prescribed by the United States Department of

Agriculture (USDA).

Note 4 - TRANSFERABILITY

As allowed by federal regulations, the Arlington School District No. 16 elected to transfer program funds. The

district expended $35,706.00 from its Title IV Student Support and Academic Enrichment Program on

allowable activities of the Title I, Grants to Local Educational Agencies. This amount is reflected in the

expenditures of Title IV, Student Support and Academic Enrichment Program.

Note 5 - NOT AVAILABLE (N/A)

The Arlington School District was unable to obtain other identification number.

45

SUPERINTENDENT'S

ANNUAL REPORT

SECTION #6

BOARD HIGHLIGHTS

ARLINGTON PUBLIC SCHOOLS BOARD HIGHLIGHTS

2018-2019

09/10/18 Regular Business Meeting Approved Regular Meeting Minutes – August 27, 2018 Approved Personnel Report Approved Payroll Report – August 2018 Approved Warrants Approved Warrant Adjustments Approved Inter-Agency Agreement with Everett Community College – College in the High School 2018-19 Approved Memorandum of Agreement with Sno-Isle/Everett Community College Consortium Approved Minimum Basic Education Program Requirement Compliance First Reading of Board Policies 2336, 2410 and 3116 9/24/18 Regular Business Meeting Approved Regular Meeting Minutes – September 10, 2018 Approved Budget and Enrollment Report Approved Personnel Report Approved Warrants Approved Out-of-State Staff Travel – Anne Harman to Chicago, IL, Nov. 1-4, 2018 Approved Out-of-State Staff Travel – Leslie Tuomisto to Nashville, TN, Nov. 1-5, 2018 Approved 2018-2020 Collective Bargaining Agreement with Arlington Education Association (AEA) Approved 2018-2020 Collective Bargaining Agreement with Public School Employees (PSE) Approved Contract with Connections Behavior Planning and Intervention (CBPI) Heard Briefing on 2017-2018 Construction Projects Summary Heard Briefing on District-Owned Vehicles Assigned to Staff on a 24-Hour Basis Approved Second Reading and Adoption of Policies 2336, 2410 and 3116 9/28/18 Special Meeting/Workshop Discussed:

• 2018-2019 Emphasis and Superintendent Goals • Systemic Professional Learning • Board Self-Assessment, Setting Goals and Next Steps • Board and Superintendent Operating Principles – Policy 1600 • Budget Overview • SafeVisitors Solutions Training for Board Members • Records Management Training – stricken due to insufficient time. Will be assigned.

Executive Session: • Discussed with legal counsel, litigation or potential litigation to which the district or a

member acting in official capacity is, or is likely to become, a party. 10/8/18 Regular Business Meeting Approved Regular Meeting Minutes – September 24, 2018 Approved Special Meeting Minutes – September 28, 2018 Approved Personnel Report (Revised 10/04/18) Approved Payroll Report – September 2018 Approved Overnight Field Trip – AHS DECA to Anaheim, CA, Nov. 15-18, 2018 Approved Out-of-State Staff Travel – M. Ehrhardt to Couer d’Alene, ID, Oct. 11-12, 2018 Approved Inter-Local Agreement with City of Arlington for Community Garden Approved Warrants Heard Report on Donations Approved by Superintendent – September 2018 Annual Report & Policy Review of Alternative Learning Experiences (ALE) Courses Approved Career & Technical Education (CTE) Program Approved Career & Technical Education (CTE) Advisory Committee Membership Approved Instructional Materials and Programs Committee (IMPC) Members for 2018-19 Approved Revised 2018-2019 School Calendar First Reading of Board Policies 2413, 3220, 3245, 5610, 6000 and 6100

gzeutenhorst

Typewritten Text

46

10/15/18 Special Meeting/Study Session Discussed:

• Board & Superintendent Goal Setting and Professional Development • Student Programs and Services Roundtable

10/22/18 Regular Business Meeting Approved Regular Meeting Minutes – October 8, 2018 Approved Special Meeting Minutes – October 15, 2018 Approved Budget & Enrollment Reports Approved Personnel Report Approved Warrants Approved Overnight Field Trip – Skills USA to Randle, WA, Nov. 1-3, 2018 Approved Overnight Field Trip – AHS Cross Country to Pasco, WA, Nov. 1-3, 2018 Approved Out-of-State Travel – AHS Drama to Ashland, OR, Mar. 28-Apr. 1, 2019 Approved WSU Principal/Superintendent Certification Internship Agreement Approved Donation from Arlington Education Foundation (AEF) – Fall Mini Grants Heard Briefing on School Improvement Process Overview Heard Report on School Improvement Plan – Pioneer Elementary Heard Overview of Federal and State Grants Approved Transitional Bilingual Instructional Program (TBIP) Approved Highly Capable Program and Grant Application Heard Briefing on Assessments Second Reading and Adoption of Board Policies 2413, 3220, 3245, 5610, 6000 and 6100 10/29/18 Special Joint Meeting/Workshop

General Updates • Arlington Public Schools • PHD #1 of Skagit County • PHD #3 of Snohomish County • City of Arlington

11/13/18 Regular Business Meeting Approved Regular Meeting Minutes – October 22, 2018 Approved Special Joint Meeting Minutes – October 29, 2018 Approved Personnel Report Approved Payroll Report – October 2018 Approved Warrants Approved Out-of-State Staff Travel - AHS Social Studies Teachers to Chicago, IL, Nov. 29-Dec. 2, 2018 Approved Out-of-State Staff Travel – Wendland to Oakland, CA, December 2-7, 2018 Heard Report of Donations Approved by Superintendent – October 2018 Approved Donation from Thor McIlrath for Weekly Pizza at Weston High School Approved Grant Application – CTE Perkins Grant Heard Report on School Improvement Plan – Post Middle School Approved Inter-Local Agreement with the City of Arlington for Services and Equipment Use Approved Contract with School Data Solutions for Homeroom and Evaluations Approved Resolution 18-10 to Re-Establish the 2019 Special Levy Certification for Excess Property Taxes Item Stricken – Board and Superintendent 2018-19 Goals First Reading of Policies 5406 and 5410 11/26/18 Regular Business Meeting Approved Regular Meeting Minutes – November 13, 2018 Recognition – Lions Club of Arlington Approved Budget & Enrollment Reports Approved Personnel Report Approved Warrants Approved Adjusted Warrants Heard Briefing on Facilities Advisory Committee Bond Proposal Recommendation Heard Briefing on 2017-2018 Fiscal Year-End Second Reading and Adoption of Board Policies 5406 and 5410

gzeutenhorst

Typewritten Text

47

gzeutenhorst

Typewritten Text

ARLINGTON PUBLIC SCHOOLS BOARD HIGHLIGHTS 2018-2019

12/10/18 Regular Business Meeting Approved Regular Meeting Minutes – November 26, 2018 Approved Election of Board President – President Kay Duskin Approved Election of Board Vice President – Director Jim Weiss Approved Election of Board Legislative Representative – Director Marc Rosson Recognized Weston High School Accreditation Approved Personnel Report Approved Payroll Report – November 2018 Approved Warrants Approved Adjusted Warrants Approved Overnight Field Trip – AHS Student News Media Students to Kirkland, WA, Dec 14-15, 2018 Approved Overnight Field Trip – AHS Wrestling to Vancouver, WA, Dec. 28-29, 2018 Approved Out-of-State Staff Travel for Otterness to Portland, OR, February 15-17, 2019 Approved Cooperative Agreement with Arizona State University Mary Lou Fulton Teachers College Oct. 22, 2018 – Oct. 22, 2023 Approved Agreement with Liberty University –Student Teachers – Jan. 1, 2019 – Dec. 1, 2019 Heard School Improvement Plan – Weston High School Approved District and School Improvement Plans Approved Grant for Healthy Kids - Healthy Schools Approved Resolution 18-11 - Bonds to Construct and Renovate School Facilities and Improve Security Approved Board Appointments to Pro/Con Committees for February 19, 2019 Bond Election Approved Board and Superintendent 2018-19 Goals First Reading of Board Policies 1600, 3119, 5221, 5230 6512 and 6513 12/17/18 Special Meeting/Study Session Discussed:

• Mathematics and the Path to Equity • Proportionality Data • Strategic Plan Goals • OSPI Report Card Re-Design • Board Professional Development

01/14/19 Regular Business Meeting Approved Regular Meeting Minutes – December 10, 2018 Approved Special Meeting Minutes – December 17, 2018 Approved Budget & Enrollment Reports Approved Personnel Report Approved Payroll Report – December 2018 Approved Warrants Approved Adjusted Warrants Approved Overnight Field Trip – AHS SkillsUSA to Olympia, WA, January 30-31, 2019 Approved Overnight Field Trip – AHS Robotics Club to Spokane, WA, March 21-23, 2019 Approved Out-of-State Travel – P. Moser to Portland, OR, February 14-16, 2019 Approved Out-of-State Travel – A. Hallanger to Portland, OR, February 14-16, 2019 Approved Inter-Local Agreement with ESD 113 – Workers’ Compensation Cooperative Report of Donations Approved by Superintendent – December 2018 Heard School Improvement Plan – President Elementary Approved Teaching Out of Field Approved Bond Oversight Committee Approved Second Reading and Adoption of Board Policies 1600 & 6512 and Deletion of Policies 3119, 5221, 5230 and 6513 First Reading of Board Policies 1400, 3122, 3241 and 6230 (Revised 1/14/19)

gzeutenhorst

Typewritten Text

48

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text


01/18/19 Special Meeting/Workshop Meeting Discussed:

• Overview of the Day and Learning Outcomes • Budget Review and Planning • Mid-Year Progress Toward Strategic Plan Goals • Mathematical Mindset • Policy 1400 Meeting Conduct, Order of Business and Quorum

Executive Session: • Review Performance of an Employee

01/28/19 Regular Business Meeting Approved Regular Meeting Minutes – January 14, 2019 Approved Special Meeting Minutes – January 18, 2019 Recognized School Board for School Board Appreciation Month Approved Budget & Enrollment Reports Approved Personnel Report Approved Warrants Approved Overnight Field Trip – AHS DECA to Bellevue, WA, February 28 – March 2, 2019 Approved Out-of-State Travel – Student News Media to New York, NY, March 19-23, 2019 Approved Out-of-State Travel – AHS Flight Jazz Choir to Anaheim, CA, April 11-15, 2019 Approved Out-of-State Staff Travel – Polkinghorn to Oakland, CA, March 11-15, 2019 Approved Out-of-State Staff Travel – Hayman to Anaheim, CA, April 25-18, 2019 Approved Out-of-State Staff Travel – Duane Fish to Boston, MA, July 17-21, 2019 Approved Out-of-State Staff Travel – Harrington & Kyle to Titusville, FL, July 22-27, 2019 Approved Annual Employee Benefits Insurance Contracts Approved Donation of $6,000 to Eagle Creek Elementary from Eagle Creek PTA Approved Membership of the Bon Oversight Committee (Revised 01/28/19) Approved Portable Building Purchase Approved Second Reading and Adoption of Board Policies 1400, 3122 and 3241 First Reading of Board Policies 3143, 3144, 6210 and 6530 02/11/18 Regular Business Meeting - Cancelled 02/19/19 Special Meeting Approved Regular Meeting Minutes – January 28, 2019 Approved Personnel Report Approved Payroll Report – January 2019 Approved Warrants Approved Overnight Travel – AHS Wrestling to Tacoma, WA, Feb. 14-16, 2019 Approved Overnight Travel – AHS Girls Golf to Orondo, WA, Apr. 17-18, 2019 Approved Cooperative Agreement with Capella University Jan. 2019 – Dec. 2020 Approved 2019-20 District Calendar Approved Second Reading and Adoption of Board Policies 3143, 3144, 6210, 6230 and 6530 Approved Legislative Discussion and Letter to Legislators Executive Session – to Review the Performance of an Employee and Discuss Minimum Price at Which Real Estate will be Offered for Sale or Lease 02/25/19 Regular Business Meeting Approved Special Meeting Minutes – February 19, 2019 Approved Budget & Enrollment Reports Approved Personnel Report Approved Warrants Approved Adjusted Warrants Approved Overnight Field Trip – AHS Girls’ Basketball to Battle Ground, WA, Feb. 22-23, 2019 Item Stricken - Overnight Field Trip – AHS Boys’ Basketball to Tacoma, WA, Feb. 27 – Mar. 2, 2019 Approved Overnight Field Trip – AHS Girls’ Basketball to Tacoma, WA, Feb. 27 – Mar. 2, 2019 Approved Overnight Field Trip – AHS SkillsUSA to Olympia, WA, March 8-10, 2019 Approved Out-of-State Travel – AHS FFA to Pullman, WA and Moscow, ID, March 8-12, 2019 Approved Out-of-State Travel – AHS AFJROTC to Oregon City, OR, March 15-17, 2019 Report of Donation Approved by Superintendent – January 2019 Heard School Improvement Plan – Stillaguamish Valley Learning Center

gzeutenhorst

Typewritten Text

49

gzeutenhorst

Typewritten Text


Approved New High School Course – Medical Math Approved New Instructional Materials – Medical Math Approved New High School Course – Social Media Marketing Approved New Instructional Materials – Social Media Marketing Approved New High School Course and Instructional Materials – Senior English: Sports & Recreation Approved New High School Course and Instructional Materials – Senior English: Literature of Social Justice Approved New High School Course and Instructional Materials – Chemistry in the Community Approved New High School Course – Senior English: Media Studies Approved New High School Course – Senior English: Mythology Focus Briefing on Website Accessibility Approved Memorandum of Agreement – Air Force JROTC Program Approved Contract with MicroK12 for ERate Supplies Approved Cooperative Agreement with Mental Health Provider, Kristina Coyle Briefing on 2019-20 Enrollment Preview Approved Letter to Legislators in the 10th District 03/11/19 Regular Business Meeting Approved Regular Meeting Minutes – February 25, 2019 Recognition – Educational Support Professionals Week Approved Personnel Report Approved Payroll Report – February 2019 Approved Adjusted Warrants Approved Overnight Field Trip – AHS ASB to Randall, WA, July 24-29, 2019 Approved Out-of-State Travel – AHS Band to Seaside, OR, March 28-30, 2019 Approved Out-of-State Staff Travel – A. Beckley and P. Shea to Las Vegas, NV, July 8-11, 2019 Approved Out-of-State Travel – AHS DECA to Orlando, FL, April 25-May 1, 2019 Approved Warrants Heard Report of Donations Approved by Superintendent – February 2019 Heard School Improvement Plan – Haller Middle School Approved Contract with Tyler Technologies for Traversa School Bus Electronic Routing Software and Service Discussed Snow Make-Up Days Approved 2019-20 Student Enrollment Estimate Briefing on 2019-20 Draft Budget Extension (Revised 03/11/19) Approved Superintendent’s Evaluation – Formal Reminder and Set Date Approved Second Reading and Adopted Policies 1420, 2030, 2190 and 4310 First Reading of Board Policies 1225 and 3226 03/18/19 Special Meeting Discussed:

• Two-Way Immersion Dual Language Program • 2018-19 Draft Budget Extension Follow Up • Annual Review of Policies/Procedures 3205 and 5011 – Sexual Harassment • Bond Results & Next Steps • Future Bargaining Process

Executive Session: • Consideration of a Minimum Price at Which Real Estate will be Offered for Sale or Lease

03/25/19 Regular Business Meeting Approved Regular Meeting Minutes – March 11, 2019 Approved Special Meeting Minutes – March 18, 2019 Public Hearing – 2018-19 General Fund Budget Extension Approved Budget & Enrollment Reports Approved Personnel Report Approved Warrants Approved Adjusted Warrants Approved Overnight Field Trip – AHS FBLA to Bellevue, WA, April 10-13, 2019 Approved Overnight Field Trip – AHS SkillsUSA to Yakima, WA, April 23-27, 2019 Approved Out-of-State Staff Travel – J. Davis to Orlando, FL, Sept. 7-11, 2019 Approved Overnight Field Trip – AHS Robotics to Tacoma, WA April 3-6, 2019 Approved New High School Program – GED Online Learning Academy

gzeutenhorst

Typewritten Text

50

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text


Approved Amended 2018-19 District Calendar Approved Resolution No. 19-01- 2018-19 General Fund Budget Extension Approved Amendments to Capital Facilities Plan Heard Briefing on Asset Preservation Program Report 2019 Approved Merl McGuire Mayo Scholarship Second Reading and Adoption of Board Policies 1225 and 3226 First Reading of Board Policies 3141, 3244, 3413, 3414, 3416 and 3420 04/09/19 Special Meeting/Study Session Discussed:

• Transparent Bargaining and Interests with Public School Employees (PSE) • Transparent Bargaining and Interests with Arlington Administrators’ Association (AAA) • Petition for Transfer of Territory

04/22/19 Regular Business Meeting Approved Regular Meeting Minutes – March 25, 2019 Approved Special Meeting Minutes – April 9, 2019 Approved Budget and Enrollment Reports Approved Personnel Report (Amended 04/22/19) Approved Payroll Report – March 2019 Approved Warrants Approved Adjusted Warranted Approved Inter-Local Agreement with NW ESD 189 – Snohomish County Detention Center Educational Program 2019-20 Approved Inter-Local Agreement with NW ESD 189 – Legal Services Cooperative 2019-20 Approved Donation of $7,575 from Arlington Education Foundation (AEF) – Spring 2019 Mini- Grants Heard Report of Donations Approved by Superintendent – March 2019

Heard Report on School Improvement Plan – Arlington High School Approved Master Lease Agreement with Enterprise Fleet Management Approved Resolution 19-02 Disapproving Proposed Transfer of Territory from Arlington School District to Stanwood-Camano School District Approved Resolution 19-03 Merl McGuire Mayo Scholarship Fund Trust Guidelines Heard Briefing on 2019-20 Budget Development Approved Surplusing of Retired Band Uniforms Second Reading and Adoption of Board Policies 3141, 3244, 3413, 3414, 3416 and 3420 First Reading of Board Policies 2163, 4500 and 6882 04/29/19 Special Joint Meeting Discussed:

General Updates • Skagit Regional Health • Arlington Public Schools • City of Arlington • Stilly Valley Health Connections

05/13/19 Regular Business Meeting Approved Regular Meeting Minutes – April 22, 2019 Recognition - Teacher/Certificated Employees Approved Personnel Report (Revised 05/13/19) Approved Payroll Report – April 2019 Approved Overnight Field Trip – AHS Golf to Olympia, WA, May 20-22, 2019 Approved Overnight Field Trip – AHS Track and Field to Tacoma, WA, May 23-25, 2019 Approved Overnight Field Trip – AHS Baseball to Pasco, WA, May 23-25, 2019 Approved Overnight Field Trip – AHS Tennis to Kennewick, WA, May 23-25, 2019 Approved Overnight Field Trip – AHS Volleyball to Pullman, WA, July 10-13, 2019 Approved Overnight Field Trip – AHS AFJROTC to Stanwood, WA, May 31 – June 2, 2019 Approved Overnight Field Trip – AHS AFJROTC to Fife, WA, June 24-29, 2019 Approved Out-of-State Student Travel – SkillsUSA to Louisville, KY, June 24-29, 2019 Approved Out-of-State Staff Travel – Degman to San Francisco, CA, June 21-23, 2019 Approved Cooperative Agreement with Central Washington University Approved Warrants

gzeutenhorst

Typewritten Text

51

gzeutenhorst

Typewritten Text


Approved Donation from AHS Booster Club to AHS for Band Uniforms Approved Donation from Pioneer PTSA to Pioneer Elementary for Chromebooks Heard Report of Donations Approved by Superintendent – April 2019 Heard Report on Health Services Update Heard School Improvement Plan – Eagle Creek Elementary Approved New Instructional Materials – K-12 Music Approved Agreements with Assistance League of Everett – Operation School Bell and Graduation Awards Approved Authorization for District to Initiate a Request for Letters of Interest (RFLI) Process Regarding the A Building Approved Purchase and Placement of Steel Storage Building for Stagecraft Approved Contract with KCDA for Site Preparation, Transport, and Placement of Used Portable Building at Presidents Elementary Approved Contract with Michalec & Associates, Inc. for Forest Management Services Heard Briefing on 2019-20 Budget Development Second Reading and Adoption of Board Policies 2163, 4500 and 6882 05/17/19 Special Meeting/Workshop Discussed:

• End of Year Progress Toward Strategic Plan Goals • Mathematical Growth Mindset • Potential Tasks and/or Topics for Advisory Council for Education (ACE) for 2019-20 • Board and Superintendent Goal Progress and Planning for Professional Development for

2019-20 Executive Session

• Review Performance of an Employee 5/28/19 Regular Business Meeting Approved Special Meeting Minutes – April 29, 2019 Approved Regular Meeting Minutes – May 13, 2019 Approved Special Meeting Minutes – May 17, 2019 Approved Budget and Enrollment Report Approved Personnel Report Approved Payroll Report – May 2019 Approved Warrants Approved Adjusted Warranted Approved Overnight Field Trip – Arlington High School Boys Basketball to Spokane, WA, June 24-27, 2019 Approved Out-of-State Travel for Arlington High School Boys’ Basketball Team to San Diego, CA, July 5-9, 2019 Approved Out-of-State Staff Travel – District Staff to Albuquerque, New Mexico, Nov. 12-16, 2019 Approved Inter-Local Agreement with Northwest ESD 189 for NWRDC and WSIPC Services for 2019-20 Approved Donation from the Braaten Family and the Boeing Company to AHS – Scene Shop Approved Solar Grant Application/Letter of Commitment with Snohomish County PUD Heard Report on High School After School Academic Support Program 2018-19 Approved Agreement with 3 Rivers Cutting, Inc. for Timber Harvest Approved Contract with NW ESD 189 – 2019-20 Technology Services Network Support Item Stricken - Arlington Administrator’s Association (AAA) Agreement 2019-22 Approved Resolution 19-04 – Delegating Authority to Washington Interscholastic Activities Association (WIAA) Heard Briefing on 2019-20 Budget Development 6/10/19 Regular Business Meeting Approved Regular Meeting Minutes – May 28, 2019 Recognition – Mark McDougall for OSPI & NWESD Regional Employee of the Year Nomination Recognition – 2018-19 Retirees Approved Personnel Report (Revised 06/10/19) Approved Payroll Report – May 2019 Approved Warrants Approved Overnight Field Trip – AHS Journalism to Pullman, WA, July 31-August 3, 2019 Approved Overnight Field Trip – AHS Journalism to Bellevue, WA, September 13-15, 2019 Approved Out-of-State Staff Travel – B. Johnson & S. Kjellesvik to Dublin, Ohio, July 29-31, 2019

gzeutenhorst

Typewritten Text

52

gzeutenhorst

Typewritten Text

gzeutenhorst

Typewritten Text


Approved Resolution 19-05 Honoring Student Advisor to the Board of Directors, Annika Hatfield Approved Advisory Council for Education Annual Report & Recommendations Heard School Improvement Plan – Kent Prairie Elementary Approved Contracts for Family and Consumer Sciences Education Kitchen Ventilation Systems Heard Report - Risk Management Program Annual Review 2019 Heard Briefing - McKinney-Vento Annual Report Heard Briefing - Superintendent’s Annual Report Approved Arlington Administrators’ Association (AAA) Agreement 2019-22 Approved Resolution 19-06 – Authorization to Invest Funds Approved Superintendent’s Contract Heard Briefing – 2019-20 Budget Development First Reading of Board Policies 3240 and 3241 July 8, 2019 Regular Business Meeting Approved Regular Meeting Minutes – June 10, 2019 Approved Budget & Enrollment Reports Approved Personnel Report Approved Exempt Administrators Salary Schedule Approved Payroll Report – June 2019 Approved Warrants Approved Adjusted Warrants Approved Agreement with Western Governors University (WGU) – Student Teachers 2019-2022 Approved Interagency Agreement with Everett Community College – Programs at Weston High School Approved Overnight Field Trip – AHS Football to Orondo, WA – August 21-23, 2019 Approved Out-of-State Travel – AHS Girls Basketball to San Diego, CA, June 27-July 2, 2019 Approved Out-of-State Staff Travel – Dixon to Baltimore, Maryland, Nov. 6-11, 2019 Heard Report of Donations Approved by the Superintendent – June 2019 Approved Donation of $5,000 from Stillaguamish Tribe of Indians – AHS SkillsUSA Approved Donation of Scrap Metal from Universal Aerospace to AHS Manufacturing Approved Donation from AHS Grid Iron Club to AHS Athletics Department Approved New High School Course and Instructional Materials - American Sign Language Tabled Revised Strategic Plan Heard Briefing - 2019-20 Draft Budget Approved Contract with Connections Behavior Planning and Intervention Approved Contract for Eagle Creek Elementary Solar Power System and Installation Heard Briefing - Peachjar e-Flyers Heard Annual Report - Withdrawals Prior to Graduation – Policy 3123 Approved 2019-20 Student Fee Schedule Heard Briefing on Public Records Fee Heard Briefing on Facilities Use Fee Update Heard Report Briefing on Drills and Emergency Readiness 2018-19 Approved Surplussing of Vehicles Approved Second Reading and Deletion of Policy 3240 and Adoption of Policy 3241 August 12, 2019 Regular Business Meeting Approved Regular Meeting Minutes – July 8, 2019 Swearing in of New Student Advisor – Faith Graf Public Hearing – 2019-20 Annual Budget Approved Budget Report Approved Personnel Report (Corrected 08/12/19) Approved Payroll Report – July 2019 Approved Warrants Approved Adjusted Warrants Approved Inter-Local Agreement with Northwest ESD 189 – Highly Capable Cooperative Approved Inter-Local Agreement with NWESD – English Language Learners Cooperative Approved Donation of Chromebooks from Presidents PTA to Presidents Elementary Approved Donation of Sound Equipment from AHS Booster Club to AHS Drama and Choir Departments Approved Revised Strategic Plan Approved Resolution No. 19-07 – Authorization to Execute Change in Purpose of Interfund Transfer Approved Resolution No. 19-08 – 2019-20 Arlington School District No. 16 Annual Budget

gzeutenhorst

Typewritten Text

53

gzeutenhorst

Typewritten Text


Approved Resolution No. 19-09 – Authorization of Imprest Accounts and Change Funds First Reading of Board Policies 3200, 3205, 5253, 5281 and 6100 August 26, 2019 Regular Business Meeting Approved Regular Meeting Minutes – August 12, 2019 Approved Budget Report Approved Personnel Report Approved Warrants Approved Cooperative Agreement with Mental Health Provider, Kristina Coyle Approved Donation of $8,000 from Stillaguamish Tribe of Indians to AHS PE Department Approved Contract with RET Physical Therapy for Athletic Training Services Approved Contract with Snohomish County Human Services – 2019-20 ECEAP Program Approved Annual Employee Benefits Insurance Contracts Heard Briefing on Trips for Kids–Arlington: Bike Program at Weston High School Heard Report on 2019-20 Interscholastic Activities Approved Purchase of New School Buses Approved Surplussing of Water Jet Approved and Adopted Board Policies 3200, 3205, 5253, 5281 and 6100

gzeutenhorst

Typewritten Text

54

gzeutenhorst

Typewritten Text


SECTION #7

GENERAL FUND

Actual Actual Actual

2016-17 2017-18 2018-19

BEGINNING FUND BALANCE

GL 821 Restricted Grant Funds (Carryover) $19,477.20 $212,858.94GL 830 Restricted for Debt ServiceGL 840 Nonspendable FB - Invent/Prepd Itms $141,575.87 141,176.10 92,947.41GL 850 Restricted for Uninsured RisksGL 870 Committed to Other PurposesGL 884 Assigned to Other Cap Projects 812,000.00GL 888 Assigned to Other Purposes 454,000.00 163,000.00GL 890 Unassigned Fund Balance 5,265,716.94 5,238,160.46 1,727,146.37GL 891 Unassigned Minimum Fund Balance Policy 5,650,597.00

TOTAL BEGINNING FUND BALANCE 5,407,292.81 5,852,813.76 8,658,549.72

REVENUES

1000 Local Taxes 12,925,655.35 13,626,697.18 10,341,249.932000 Local Nontax 1,542,086.84 1,604,094.32 1,915,056.953000 State, General Purpose 36,836,608.71 41,772,657.08 52,581,184.594000 State, Special Purpose 9,221,559.73 10,601,687.98 13,742,996.955000 Federal, General Purpose 2,980.42 15,201.95 14,263.786000 Federal, Special Purpose 3,070,862.16 3,022,309.84 2,856,245.257000 Revenues Fr Other Sch Dist 9,138.19 25,327.50 55,675.348000 Revenues Fr Other Agencies 12,668.48 40,805.98 34,812.159000 Other Financing Sources 4,111.96 17,930.46

TOTAL REVENUES 63,621,559.88 70,712,893.79 81,559,415.40

Plus or (Minus) Adjustments

TOTAL RESOURCES AVAILABLE 63,621,559.88 70,712,893.79 81,559,415.40

EXPENDITURES

00 Regular Instruction 37,300,804.30 40,334,973.61 45,448,989.1920 Special Education 8,566,796.16 9,654,514.39 11,103,211.5630 Vocational Instruction 2,292,028.56 2,497,625.61 3,151,668.6950 & 60 Compensatory Education 2,556,262.17 2,529,290.66 2,859,790.6870 Other Instructional Programs 433,264.89 462,055.48 528,114.3780 Community Services 208,326.45 218,868.45 245,756.3990 Support Services 11,818,556.40 12,109,829.63 13,657,871.25

TOTAL EXPENDITURES 63,176,038.93 67,807,157.83 76,995,402.13

Transfer to Tran. Veh. Fund 100,000.00 562,000.00Transfer to Cap. Proj. Fund 250,000.00TOTAL TRANSFERS/ADJUSTMENTS 100,000.00 812,000.00

TOTAL USES OF RESOURCES 63,176,038.93 67,907,157.83 77,807,402.13

ENDING FUND BALANCE

GL 821 Restricted Grant Funds (Carryover) 19,477.20 212,858.94 242,936.14GL 830 Restricted for Debt ServiceGL 840 Nonspendable FB - Invent/Prepd Itms 141,176.10 92,947.41 42,385.90GL 850 Restricted for Uninsured RisksGL 870 Committed to Other PurposesGL 884 Assigned to Other Capital Projects 812,000.00 2,400,000.00GL 888 Assigned to Other Purposes 454,000.00 163,000.00 341,868.00GL 890 Unassigned Fund Balance 5,238,160.46 1,727,146.37 2,967,088.95GL 891 Unassigned Minimum Fund Balance Policy 5,650,597.00 6,416,284.00

TOTAL ENDING FUND BALANCE $5,852,813.76 $8,658,549.72 $12,410,562.99

Source: F196 & Year End Budget Status (SAR. SEC 7 GENERALF)

55

GENERAL FUND SUMMARY


Fiscal

Year Revenue Expenditures

Adjustments

& Transfers

Net Change

for Year

Ending Fund

Balance

1999-00 28,560,876.49 (28,574,545.36) 0.00 (13,668.87) 1,407,768.27

2000-01 30,225,931.50 (29,966,140.59) 0.00 259,790.91 1,667,559.18

2001-02 32,254,825.28 (31,951,386.16) 0.00 303,439.12 1,970,998.30

2002-03 33,453,723.18 (34,173,960.02) (10,394.91) (730,631.75) 1,240,366.55

2003-04 35,710,568.74 (36,494,835.41) 0.00 (784,266.67) 456,099.88

2004-05 38,332,040.81 (38,194,920.76) 0.00 137,120.05 593,219.93

2005-06 41,023,803.77 (39,659,373.87) 0.00 1,364,429.90 1,957,649.83

2006-07 43,912,052.10 (43,824,340.30) 0.00 87,711.80 2,045,361.63

2007-08 45,579,812.49 (47,440,461.22) 0.00 (1,860,648.73) 184,712.90

2008-09 48,250,853.11 (47,860,075.95) 0.00 390,777.16 575,490.06

2009-10 47,174,804.92 (45,513,128.16) 0.00 1,661,676.76 2,237,166.82

2010-11 46,933,675.69 (45,550,451.71) 0.00 1,383,223.98 3,620,390.80

2011-12 47,149,003.56 (45,505,193.78) 0.00 1,643,809.78 5,264,200.58

2012-13 47,902,952.06 (47,903,911.65) 0.00 (959.59) 5,263,240.99

2013-14 50,991,265.41 (50,986,160.94) 0.00 5,104.47 5,268,345.46

2014-15 54,165,607.92 (54,606,048.09) 0.00 (440,440.17) 4,827,905.29

2015-16 60,274,740.55 (59,695,353.03) 0.00 579,387.52 5,407,292.81

2016-17 63,621,559.88 (63,176,038.93) 0.00 445,520.95 5,852,813.76

2017-18 70,712,893.79 (67,807,157.83) (100,000.00) 2,805,735.96 8,658,549.72

2018-19 81,559,415.40 (76,995,402.13) (812,000.00) 3,752,013.27 12,410,562.99

Source: F196 & Year End Budget Status(SAR. SEC 7 CHGFDBAL)

GENERAL FUND

CHANGES IN FUND BALANCE

56



GENERAL FUND

MONTHLY FUND BALANCE

MONTHLY FUND BALANCE AS PERCENTAGE OF BUDGET

2016-17 2017-18 2018-19Budgeted Budgeted BudgetedExp Total Exp Total Exp Total

$63,530,585 $67,881,892 $79,773,301

2016-17 2017-18 2018-19Actual Actual Actual Minimum UnassignedFund % of Fund % of Fund % of Fund Fund

Month Balance Bud Exp Balance Bud Exp Balance Bud Exp Average Balance Balance

Sept $4,471,636 7.04 $4,568,797 6.73 $8,697,225 10.90 8.22 $6,647,775 $2,049,450

Oct 8,139,984 12.81 8,370,582 12.33 13,736,937 17.22 14.12 6,647,775 7,089,162

Nov 6,392,933 10.06 7,207,342 10.62 12,655,766 15.86 12.18 6,647,775 6,007,991

Dec 5,644,922 8.89 6,473,926 9.54 12,734,248 15.96 11.46 6,647,775 6,086,473

Jan 4,967,403 7.82 5,854,299 8.62 12,639,149 15.84 10.76 6,647,775 5,991,374

Feb 4,352,401 6.85 5,530,450 8.15 13,055,634 16.37 10.45 6,647,775 6,407,859

Mar 3,997,456 6.29 5,550,269 8.18 13,382,050 16.78 10.41 6,647,775 6,734,275

Apr 8,285,368 13.04 10,668,851 15.72 15,774,577 19.77 16.18 6,647,775 9,126,802

May 7,754,103 12.21 9,756,523 14.37 13,840,031 17.35 14.64 6,647,775 7,192,256

June 5,108,286 8.04 8,153,443 12.01 11,740,490 14.72 11.59 6,647,775 5,092,715

July 4,855,744 7.64 7,939,526 11.70 12,415,662 15.56 11.63 6,647,775 5,767,887

Aug 5,852,814 9.21 8,658,550 12.76 12,410,563 15.56 12.51 6,647,775 5,762,788

Source: Monthly Budget Status(SAR. SEC 7 FBAL)

57

MIN FUND BALANCE

2018-19

2018-19Board Policy Min Fund Bal

1 Mo Ave of Bud Exp$6,647,775


GENERAL FUND REVENUES

ACTUAL ACTUAL ACTUAL

2016-17 2017-18 2018-19

REVENUE CODE & DESCRIPTION

1100 Local Property Tax $12,894,175.39 $13,600,760.38 $10,325,774.931500 Timber Excise Tax 31,479.96 25,936.80 15,475.00

1000 TOTAL LOCAL TAXES 12,925,655.35 13,626,697.18 10,341,249.93

2100 Tuitions & Fees, Unassigned 31,685.00 22,333.31 12,649.702171 Traffic Safety Education Fees 73,990.00 76,454.00 86,565.002173 Summer School Tuitions and Fees 14,550.002200 Sale of Goods, Supplies & Services 116,062.88 113,401.95 106,995.482231 Sec Voc Ed, Sales of Goods, Supplies & Serv 70.00 470.002289 Other Community Services 88,946.31 93,507.83 99,115.552298 Food Services 686,612.15 749,247.06 807,023.452300 Investment Earnings 56,569.85 147,178.35 364,681.892500 Gifts and Donations 152,221.93 139,137.48 156,202.062600 Fines and Damages 9,211.77 9,383.24 10,879.212700 Rentals 110,008.82 86,568.79 113,600.212800 Insurance Recoveries 170.00 8,006.09 31,350.712900 Local Support Nontax, Unassigned 172,081.37 151,505.45 105,066.742910 E-rate 44,456.76 6,900.77 6,376.95

2000 TOTAL LOCAL NONTAX 1,542,086.84 1,604,094.32 1,915,056.95

3100 Apportionment 33,361,885.82 37,786,457.71 48,881,930.623121 Spec Education - General Apportionment 1,273,892.12 1,478,408.28 2,054,340.253300 Local Effort Assistance 1,743,091.32 2,067,985.60 1,407,007.883600 State Forests 457,739.45 439,805.49 237,905.84

3000 TOTAL STATE, GENERAL PURPOSE 36,836,608.71 41,772,657.08 52,581,184.59

4100 Special Purpose, Unassigned 737.50 282.00 564.004121 Special Education 4,353,060.57 5,280,834.88 6,989,817.424122 Special Education - Infants and Toddlers 222,774.45 239,248.20 431,728.124155 Learning Assistance 946,956.57 945,782.52 1,181,414.714158 Special Pilot Programs 315,058.06 256,634.20 343,857.864165 Transitional Bilingual 259,557.74 323,322.06 452,711.204174 Gifted and Talented 56,505.15 130,713.18 169,815.224198 School Food Service 23,623.39 25,798.18 28,607.624199 Transportation - Operations 2,562,951.92 2,844,039.40 3,627,046.184300 BE - Other State Agengies 12,106.20 5,533.474321 Special Education - Other State Agencies 28,028.18 28,649.89 32,059.624358 State SP ECEAP 440,200.00 520,850.00 485,375.00

4000 TOTAL STATE, SPECIAL PURPOSE 9,221,559.73 10,601,687.98 13,742,996.95

5500 Federal Forests 2,980.42 15,201.95 14,263.785000 TOTAL FEDERAL, GENERAL PURPOSE 2,980.42 15,201.95 14,263.78

6124 H/C Suppl., EHA, Part B 1,090,960.40 1,134,533.40 1,012,977.496138 Vocational Education 27,610.74 23,081.00 24,441.006151 ESEA Disadvantaged, Fed 667,119.74 619,931.20 435,997.886152 School Improvement 103,397.04 99,484.70 157,912.016164 Limited English Proficiency 49,197.18 23,362.26 42,906.276198 School Food Service 856,406.84 890,092.24 956,341.616278 Fed Govt. JROTC 73,584.16 42,651.31 40,922.456321 Special Education - Medicaid Reimbursement 70,070.37 71,624.64 79,024.016998 USDA Commodities 132,515.69 117,549.09 105,722.53

6000 TOTAL FEDERAL, SPECIAL PURPOSE 3,070,862.16 3,022,309.84 2,856,245.25

7100 Program Participation, Unassigned 173.947121 Special Education 9,138.19 25,327.50 55,501.40

7000 TOTAL REVS FROM OTHER SCHOOL DIST 9,138.19 25,327.50 55,675.34

8200 Private Foundations 6,957.30 40,805.98 27,930.688500 ESD Sub Reimbursement 5,711.18 6,881.47

8000 TOTAL REVS FROM AGENCIES & ASSOC 12,668.48 40,805.98 34,812.15

9000 TOTAL OTHER FINANCING SOURCES 4,111.96 17,930.46

TOTAL REVENUES & OTHER FINANCING SRCS $63,621,559.88 $70,712,893.79 $81,559,415.40

Source: F-196 Year End Revenue

(SAR. SEC 7 GENFNDRE)

58


GENERAL FUND

EXPENDITURES BY PROGRAM


2016-17 2017-18 2018-19

Educational Programs

01 Basic Education (BE) $36,553,845.98 $39,666,429.42 $44,326,855.6002 Basic Ed Alternative Learning 746,958.32 655,316.99 884,003.4103 Basic Ed Dropout Reengagement 13,227.20 238,130.1821 Special Education, State 7,303,967.97 8,322,836.48 9,708,830.1522 Sp Ed, Infants and Toddlers, State 200,184.99 225,102.42 410,239.2824 Special Ed H/C Supp Federal (94-142B) 1,062,643.20 1,106,575.49 984,142.1331 Vocational, Basic, State 1,945,035.41 2,059,737.74 2,591,831.5134 Middle School Career/Tech Ed, State 320,165.77 415,443.87 536,091.1838 Vocational, Fed. (94-482) 26,827.38 22,444.00 23,746.0051 Disadvantaged, Fed. 648,192.52 602,811.36 423,587.6452 School Improvement, Fed. 100,463.51 96,737.36 153,416.8955 Learning Assistance, State 901,165.34 925,777.80 1,183,961.8456 State Institutions, Ctr/Hm, Delinquent 4,213.53 3,122.52 4,884.5558 Special & Pilot Programs, State 591,121.25 592,656.20 631,634.7964 Limited English Prof., Fed. 48,232.53 22,717.09 41,684.9065 Transitional Bilingual, State 262,873.49 285,468.33 420,620.0771 Traffic Safety Education 81,126.50 107,596.80 86,590.3073 Summer School 44,917.0874 Highly Capable 114,254.42 117,360.21 168,903.7778 Youth Training (ROTC), Fed. 93,257.93 42,911.83 40,938.8679 Other Instructional 144,626.04 194,186.64 186,764.3689 Other Community Services 208,326.45 218,868.45 245,756.3997 District-Wide Support 7,230,246.26 7,314,266.40 8,270,424.1898 Food Services 1,740,181.15 1,777,430.63 1,941,604.6499 Pupil Transportation 2,848,128.99 3,018,132.60 3,445,842.43

TOTAL EXPENDITURES BY PROGRAM $63,176,038.93 $67,807,157.83 $76,995,402.13

GENERAL FUND - EXPENDITURES BY OBJECT

Actual % To Actual % To Actual % To

2016-17 Total 2017-18 Total 2018-19 Total

Object Classification

2. Salaries - Certificated $30,188,177.65 47.78 $32,386,299.82 47.76 $36,435,084.89 47.323. Salaries - Classified 10,319,510.24 16.33 10,695,649.62 15.77 12,460,978.05 16.184. Employee Benefits 14,421,022.40 22.83 16,000,176.87 23.60 17,955,464.90 23.32 SUBTOTAL 54,928,710.29 86.95 59,082,126.31 87.13 66,851,527.84 86.83

5. Supplies & Materials 3,027,640.40 4.79 3,498,077.59 5.16 3,780,964.33 4.917. Contractual Services 4,722,646.89 7.48 4,880,270.74 7.20 5,939,116.64 7.718. Travel 129,484.98 0.20 139,706.18 0.21 105,608.18 0.149. Capital Outlay 367,556.37 0.58 206,977.01 0.31 318,185.14 0.41 SUBTOTAL 8,247,328.64 13.05 8,725,031.52 12.87 10,143,874.29 13.17

TOTAL EXPENDITURES BY OBJECT $63,176,038.93 100.00 $67,807,157.83 100.00 $76,995,402.13 100.00

Source: F196 Year End Expenditure by Program & Object Code

(SAR. SEC 7 EXPBYPRO)

59

Actual % To Actual % To Actual % To

2016-17 Total 2017-18 Total 2018-19 Total

Teaching Activities

27 Teaching $38,670,073.93 61.21 $41,873,581.09 61.75 $48,084,389.15 62.4528 Extra Curricular 598,535.21 0.95 636,166.78 0.94 678,477.98 0.8829 Payments to Other Dist. 36,831.75 0.06 37,877.00 0.06 83,923.40 0.1131 Instructional Professional Dev 268,685.62 0.43 262,982.66 0.39 279,217.38 0.3634 Professional Learning, State 180,837.23 0.23

Total Teaching Activities 39,574,126.51 62.64 42,810,607.53 63.14 49,306,845.14 64.04

Teaching Support

22 Learning Resources 467,422.65 0.74 384,685.28 0.57 425,402.99 0.5524 Guidance & Counseling 1,445,899.26 2.29 1,604,646.31 2.37 1,803,297.34 2.3425 Pupil Management & Safety 155,638.74 0.25 153,151.99 0.23 129,598.08 0.1726 Health/Related Services 2,355,363.27 3.73 2,574,201.75 3.80 3,170,998.55 4.1232 Inst Tech 432,852.02 0.69 498,737.50 0.74 816,648.99 1.0633 Curriculum 541,956.11 0.86 795,300.42 1.17 357,837.45 0.46

Total Teaching Support 5,399,132.05 8.55 6,010,723.25 8.86 6,703,783.40 8.71

Other Supportive Activities 42 Food 634,195.61 1.00 674,049.76 0.99 706,528.84 0.9244 Food Service Operations 935,467.61 1.48 924,710.00 1.36 1,041,077.45 1.3549 Transfers (5,269.59) (0.01) (3,265.06) (0.00) (5,212.59) (0.01)52 Operating Buses 2,143,497.67 3.39 2,271,670.37 3.35 2,496,509.23 3.2453 Maint of School Buses 530,294.53 0.84 560,572.46 0.83 721,294.36 0.9456 Insurance-Transportation 40,043.00 0.06 39,187.00 0.06 49,756.00 0.0659 Field Trips (Transfers) (132,288.96) (0.21) (123,885.44) (0.18) (166,823.38) (0.22)62 Grounds Maint 438,939.72 0.69 383,292.23 0.57 471,251.94 0.6163 Operation Buildings 1,843,499.21 2.92 1,995,504.56 2.94 2,119,256.62 2.7564 Maintenance 925,321.54 1.46 805,342.54 1.19 960,277.91 1.2565 Utilities 910,794.65 1.44 884,750.57 1.30 891,556.68 1.1667 Bldg Security 53,742.00 0.09 52,536.00 0.08 86,362.05 0.1168 Insurance-Except Trans 274,052.00 0.43 314,715.00 0.46 571,878.80 0.7472 Info Processing 310,919.88 0.49 406,051.12 0.60 361,229.45 0.4774 Warehouse 806.65 0.00 549.28 0.00 762.07 0.0075 Motor Pool 9,865.54 0.02 17,002.74 0.03 19,515.48 0.0391 Public Activities 85,153.16 0.13 83,788.78 0.12 101,557.25 0.13

Total Other Support Activities 8,999,034.22 14.24 9,286,571.91 13.70 10,426,778.16 13.54

School Administration

23 Principals' Office 4,532,608.56 7.17 4,832,271.13 7.13 5,097,728.33 6.62

Central Administration

11 Board of Directors 178,589.83 0.28 138,421.48 0.20 214,783.00 0.2812 Superintendent's Office 446,883.27 0.71 476,236.34 0.70 512,414.76 0.6713 Business Office 769,042.43 1.22 678,667.25 1.00 768,166.37 1.0014 Human Resources 604,201.19 0.96 670,391.93 0.99 719,620.84 0.9315 Public Relations 149,045.95 0.24 167,121.21 0.25 226,168.51 0.2921 Supervision-Instruction 1,643,288.96 2.60 1,824,857.84 2.69 1,979,400.70 2.5741 Supervision-Food Service 175,787.52 0.28 181,935.93 0.27 199,210.94 0.2651 Supervision-Transportation 266,582.75 0.42 270,588.21 0.40 344,809.34 0.4561 Supervision-Building & Plant 437,715.69 0.69 458,763.82 0.68 495,692.64 0.64 Total Central Admin. 4,671,137.59 7.39 4,866,984.01 7.18 5,460,267.10 7.09

TOTAL EXPENDITURES $63,176,038.93 100.00 $67,807,157.83 100.00 $76,995,402.13 100.00

Source: F196 Year End Expenditure by Activity Code

(SAR SEC 7 .EXPBYACT)

GENERAL FUND

60


EXPENDITURES BY ACTIVITY


GENERAL FUND

REVENUES AND EXPENDITURES - COMPARISONS BY PERCENTAGE

Actual % Actual % Actual %

REVENUES 2016-17 2017-18 2018-19

1000 Local Taxes 20.32 19.27 12.682000 Local Nontax 2.42 2.27 2.353000 State, Gen Purpose 57.90 59.07 64.474000 State, Special Purpose 14.49 14.99 16.855000 Federal, Gen Purpose 0.00 0.02 0.026000 Federal, Special Purpose 4.83 4.27 3.507000 Revs From Other School Dist 0.01 0.04 0.078000 Revs From Agencies & Assn 0.02 0.06 0.049000 Other Financing Sources 0.00 0.01 0.02

TOTAL REVENUES 100.00 100.00 100.00

EXPENDITURES

00 Regular Instruction 59.04 59.48 59.0320 Special Education Instruction 13.56 14.24 14.4230 Vocational Instruction 3.63 3.68 4.09

50-60 Compensatory Education 4.05 3.73 3.7170 Other Instructional Programs 0.69 0.68 0.6980 Community Services 0.33 0.32 0.3290 Support Services 18.71 17.86 17.74

TOTAL EXPENDITURES 100.00 100.00 100.00

Source: Derived from F196 Revenues and Expenditures

(SAR. SEC 7 GENCOMP)

61

MONTHLY EXPENDITURES AS PERCENTAGE OF BUDGET

2016-17 2017-18 2018-19Budgeted Budgeted BudgetedExp Total Exp Total Exp Total

$63,530,585 $67,881,892 $79,773,301

CUMULATIVE PERCENTAGE2016-17 2017-18 2018-19 3 Year 2016-17 2017-18 2018-19 3 Year

Month Actual Exp % Actual Exp % Actual Exp % Average % % % Average

Sept $5,009,789 7.89 $5,908,163 8.70 $5,967,380 7.48 8.02 7.89 8.70 7.48 8.02

Oct 5,295,174 8.33 5,711,137 8.41 6,592,058 8.26 8.34 16.22 17.12 15.74 16.36

Nov 5,660,171 8.91 5,779,454 8.51 6,344,184 7.95 8.46 25.13 25.63 23.70 24.82

Dec 5,030,934 7.92 5,492,141 8.09 6,251,637 7.84 7.95 33.05 33.72 31.53 32.77

Jan 5,170,173 8.14 5,500,702 8.10 6,248,417 7.83 8.02 41.19 41.82 39.37 40.79

Feb 5,258,412 8.28 5,525,016 8.14 6,039,803 7.57 8.00 49.46 49.96 46.94 48.79

Mar 5,149,423 8.11 5,604,888 8.26 6,201,914 7.77 8.05 57.57 58.22 54.71 56.83

Apr 5,331,566 8.39 5,779,749 8.51 6,567,781 8.23 8.38 65.96 66.74 62.94 65.21

May 5,275,063 8.30 5,837,018 8.60 6,796,605 8.52 8.47 74.26 75.33 71.46 73.69

June 5,747,549 9.05 5,600,823 8.25 6,619,624 8.30 8.53 83.31 83.59 79.76 82.22

July 5,160,422 8.12 5,648,989 8.32 6,530,011 8.19 8.21 91.43 91.91 87.95 90.43

Aug 5,087,362 8.01 5,419,078 7.98 6,835,988 8.57 8.19 99.44 99.89 96.52 98.62

Total $63,176,039 99.44 $67,807,159 99.89 $76,995,402 96.52 98.62 99.44 99.89 96.52 98.62

Source: Monthly Budget Status(SAR. SEC 7 FISC.EXP%)

62

ARLINGTON PUBLIC SCHOOLS GENERAL FUND


General Fund

RUN: 11/4/2019 1:45:38 PM


Resource to Program Expenditure Report

REPORT F196

E.S.D. 189


Program Expenditures

State Resources

Federal Resources

Other Resources

Page 1 of 2

0.000.00420,620.07420,620.07

0.0041,684.900.0041,684.90

0.000.000.000.00

0.000.000.000.00

0.000.000.000.00

16,946.510.00614,688.28631,634.79

0.000.000.000.00

4,884.550.000.004,884.55

0.000.001,183,961.841,183,961.84

0.000.000.000.00

0.000.000.000.00

0.00153,416.890.00153,416.89

0.00423,587.640.00423,587.64

0.000.000.000.00

0.000.000.000.00

0.000.000.000.00

0.0023,746.000.0023,746.00

0.000.000.000.00

0.000.000.000.00

0.000.000.000.00

0.00984,142.130.00984,142.13

0.000.00410,239.28410,239.28

48,892.0579,024.019,580,914.099,708,830.15

65 Transitional Bilingual, State

64 Limited English Proficiency, Federal

62 Math & Science, Professional Dev., Federal

61 Head Start, Federal

59 Institutions - Juveniles in Adult Jails

58 Special and Pilot Programs, State

57 State Inst, Neglected and Delinquent, Federal

56 State Inst, Centers and Homes

55 Learning Assistance, State

54 Reading First, Federal

53 ESEA Migrant, Federal

52 Other Title Grants Under ESEA, Federal

51 ESEA Disadvantaged, Federal

47 Skill Center - Facility Upgrades

46 Skill Center, Federal

39 Vocational, Other Categorical

38 Vocational, Federal

29 Special Education-Other, Federal

26 Special Education-Institutions, State

25 Special Education - Infants and Toddlers - Federal

24 Special Education-Supplemental, Federal

22 Special Education - Infants and Toddlers - State

21 Special Education-Supplemental, State

OTHER INSTRUCTIONAL PROGRAMS

8,071,281.0647,657.0948,728,397.9156,847,336.06

3,597,245.0547,657.094,625,522.048,270,424.18

0.000.000.000.00

0.000.00536,091.18536,091.18

2,170.020.002,589,661.492,591,831.51

0.000.00238,130.18238,130.18

455.690.00883,547.72884,003.41

4,471,410.300.0039,855,445.3044,326,855.60

TOTAL BASIC EDUCATIONAL PROGRAMS

97 Districtwide Support

45 Skill Center-Basic, State

34 Middle School Career and Technical Ed, State

31 Vocational-Basic, State

03 Dropout Reengagement

02 Alternative Learning Experience (ALE)

01 Basic Education

BASIC EDUCATION PROGRAMS

gzeutenhorst

Typewritten Text

63


General Fund

RUN: 11/4/2019 1:45:38 PM


Resource to Program Expenditure Report

REPORT F196

E.S.D. 189


Program Expenditures

State Resources

Federal Resources

Other Resources

Page 2 of 2

393,324.011,746,524.0212,375,014.5814,514,862.61

186,764.360.000.00186,764.36

16.4140,922.450.0040,938.86

0.000.000.000.00

0.000.000.000.00

4,312.750.00164,591.02168,903.77

44,917.080.000.0044,917.08

86,590.300.000.0086,590.30

0.000.000.000.00

0.000.000.000.00

0.000.000.000.00

TOTAL OTHER INSTRUCTIONAL PROGRAMS

79 Instructional Programs, Other

78 Youth Training Programs, Federal

76 Targeted Assistance, Federal

75 Professional Development, State

74 Highly Capable

73 Summer School

71 Traffic Safety

69 Compensatory, Other

68 Indian Education, Federal, ED

67 Indian Education, Federal, JOM

OTHER INSTRUCTIONAL PROGRAMS

9,565,346.002,856,245.2564,573,810.8876,995,402.13

1,100,740.931,062,064.143,470,398.395,633,203.46

4,051.660.003,441,790.773,445,842.43

850,932.881,062,064.1428,607.621,941,604.64

245,756.390.000.00245,756.39

0.000.000.000.00

0.000.000.000.00

0.000.000.000.00

TOTALS

TOTAL OTHER PROGRAMS

99 Pupil Transportation

98 School Food Services

89 Other Community Services

88 Child Care

86 Community Schools

81 Public Radio/Television

OTHER PROGRAMS

gzeutenhorst

Typewritten Text

64

ARLINGTON PUBLIC SCHOOLSUTILITIES AND INSURANCE

Water-Sewer Wide Area

Electricity Nat. Gas Garbage Telephone Network Insurance Gasoline Diesel

Year Obj 711 Obj 713/714 Obj 715/716/717 Obj 718 Obj 719 Sub-Total Obj 740 Total Obj 557 Obj 552 Total

1999-00 174,908.42 68,916.47 103,596.22 69,768.05 1,898.05 419,087.21 133,319.10 552,406.31 25,702.32 95,888.66 121,590.98

2000-01 217,793.83 95,027.15 102,629.18 63,418.17 12,031.49 490,899.82 140,920.02 631,819.84 28,788.29 105,285.97 134,074.26

2001-02 283,753.88 113,430.96 96,816.77 81,836.05 12,311.14 588,148.80 150,421.14 738,569.94 6,719.28 91,799.95 98,519.23

2002-03 297,013.73 116,024.67 120,955.90 104,665.96 25,174.24 663,834.50 175,239.93 839,074.43 17,087.88 121,318.86 138,406.74

2003-04 397,503.94 145,329.09 190,874.43 107,785.18 2,513.18 844,005.82 268,118.58 1,112,124.40 21,333.84 142,896.58 164,230.42

2004-05 404,322.77 116,791.44 142,010.41 110,187.51 9,638.90 782,951.03 296,519.58 1,079,470.61 29,199.69 201,093.56 230,293.25

2005-06 405,628.86 184,011.07 155,245.70 127,333.99 325,695.00 1,197,914.62 248,971.30 1,446,885.92 30,493.11 261,078.35 291,571.46

2006-07 451,301.12 206,111.36 190,131.26 122,838.27 29,852.74 1,000,234.75 281,050.30 1,281,285.05 31,794.99 238,639.77 270,434.76

2007-08 446,809.94 202,886.72 174,608.82 105,433.34 51,398.35 981,137.17 273,546.30 1,254,683.47 43,245.73 339,961.28 383,207.01

2008-09 425,824.80 215,815.62 227,027.57 74,990.81 62,159.33 1,005,818.13 338,491.42 1,344,309.55 29,203.24 218,532.89 247,736.13

2009-10 421,198.15 171,435.36 192,134.22 71,856.56 61,715.46 918,339.75 329,949.00 1,248,288.75 24,442.44 249,189.40 273,631.84

2010-11 441,947.39 155,942.13 160,231.19 63,182.09 58,472.47 879,775.27 362,487.00 1,242,262.27 27,147.88 328,140.94 355,288.82

2011-12 444,464.65 137,770.08 156,688.35 54,771.46 64,436.21 858,130.75 381,859.00 1,239,989.75 29,822.53 329,388.15 359,210.68

2012-13 457,302.32 115,281.20 208,680.67 53,180.23 71,061.92 905,506.34 326,048.70 1,231,555.04 33,083.57 294,575.82 327,659.39

2013-14 475,880.65 131,675.80 200,776.28 54,350.23 51,765.99 914,448.95 338,223.52 1,252,672.47 35,758.16 330,727.43 366,485.59

2014-15 471,163.46 113,282.20 212,976.90 58,421.69 18,714.00 874,558.25 313,676.00 1,188,234.25 50,967.56 240,122.82 291,090.38

2015-16 481,474.79 101,292.89 218,853.89 56,646.77 25,704.53 883,972.87 319,271.00 1,203,243.87 50,377.33 165,148.10 215,525.43

2016-17 458,994.55 111,763.52 251,702.19 56,303.79 31,450.60 910,214.65 321,234.00 1,231,448.65 58,389.44 208,650.36 267,039.80

2017-18 474,751.90 112,293.76 219,245.63 55,668.03 22,791.25 884,750.57 369,472.00 1,254,222.57 50,494.51 237,853.36 288,347.87

2018-19 499,821.11 99,148.64 202,276.85 61,102.90 29,207.18 891,556.68 638,890.00 1,530,446.68 62,997.56 225,452.99 288,450.55

Source: Year End Expenditure Report

DISTRICT-WIDE TRANSPORTATION

65

EXPEND

TRUST/

PRIVATE TRANS-

CAPITAL DEBT PURPOSE PORTATION

YEAR GENERAL PROJECTS SERVICE ASB TRUST ** VEHICLE TOTAL

1999-00 82,282.16 406,068.05 4,125.12 16,501.68 1,364.43 2,438.71 512,780.15

2000-01 105,094.43 1,872,718.48 428.10 16,924.04 1,400.73 3,523.98 2,000,089.76

2001-02 49,759.13 1,372,020.89 1,346.35 7,695.21 593.16 119.99 1,431,534.73

2002-03 34,538.12 314,079.34 4,586.95 4,600.23 790.75 1,359.33 359,954.72

2003-04 30,429.18 144,540.81 25,400.82 3,904.59 709.74 2,395.24 207,380.38

2004-05 90,890.96 157,573.64 455.86 9,595.09 1,512.29 4,090.74 264,118.58

2005-06 88,695.86 77,125.06 3,977.92 20,237.88 3,119.99 9,038.71 202,195.42

2006-07 200,126.86 90,845.30 23,240.30 27,269.45 4,173.79 7,364.23 353,019.93

2007-08 149,470.47 58,976.34 12,324.07 21,432.91 1,995.98 3,869.74 248,069.51

2008-09 52,349.96 16,805.04 6,036.46 8,654.79 1,098.15 1,504.51 86,448.91

2009-10 13,279.93 6,228.42 1,088.49 2,070.16 259.46 416.83 23,343.29

2010-11 12,937.70 3,610.03 1,074.73 1,374.04 150.60 491.69 19,638.79

2011-12 13,313.18 2,471.44 1,021.59 966.68 105.77 485.10 18,363.76

2012-13 15,202.08 2,732.16 1,117.61 1,111.76 117.46 322.90 20,603.97

2013-14 9,501.50 2,528.53 1,236.26 761.45 13,832.04 173.52 28,033.30

2014-15 9,257.56 2,816.20 1,684.59 930.14 24,272.45 107.87 39,068.81

2015-16 27,018.99 6,351.66 5,212.04 2,811.48 24,888.44 101.98 66,384.59

2016-17 56,569.85 10,675.85 11,545.67 5,613.45 26,894.11 1,328.34 112,627.27

2017-18 147,178.35 22,153.81 27,076.26 12,139.78 42,424.79 11,762.05 262,735.04

2018-19 364,681.89 15,156.14 46,475.62 19,695.88 57,551.03 13,961.53 517,522.09

** Beginning with 2002-03, the Expendable Trust Account is now the Private Purpose Trust Fund Account

Source: F-196/County Treasurer's Reports, District Interest Reports(SAR. SEC 7 INVSTEAR)

INVESTMENT EARNINGS

66



TRAFFIC SAFETY EDUCATION

2016-17 2017-18 2018-19

Local Fee Per Student 455.00 475.00 475.00

Total Students Completing (Including Low Income) 164 162 183

REVENUES

Local Traffic Safety Education Fees 73,990.00 76,454.00 86,565.00

TOTAL REVENUES 73,990.00 76,454.00 86,565.00

EXPENDITURES

Direct** 81,126.50 107,596.80 86,590.30

TOTAL EXPENDITURES 81,126.50 107,596.80 86,590.30

NET TOTAL LOCAL (COST) OR GAIN (7,136.50) (31,142.80) (25.30)* * *

TOTAL COST PER STUDENT 494.67 664.18 473.17

TOTAL COST PER STUDENT (without capital outlay) 403.21 465.10 473.17

* 2016-17 & 2017-18 Budgets had carryover from previous years not calculated in revenue for the year** Direct expenditures include one time capital outlay for purchase of traffic safety vehicles (2016-17 capital outlay of $15,000 and 2017-18 capital outlay of $32,250)

Source: F196, District Fee Schedule, Traffic Safety Program Instructor

(SAR. SEC 7 TRAFSAFE)

67


2016-17 2017-18 2018-19

REVENUES

2298 Food Services Sales 686,612.15 749,247.06 808,478.764198 School Food Service/State 23,623.39 25,798.18 28,607.626198 School Food Service/Fed 856,406.84 890,092.24 956,341.616998 USDA Commodities 132,515.69 117,549.09 105,722.53

TOTAL REVENUES 1,699,158.07 1,782,686.57 1,899,150.52

EXPENDITURES

41 Supervision 175,787.52 181,935.93 199,210.9442 Food 634,195.61 674,049.76 706,528.8444 Operations 935,467.61 924,710.00 1,041,077.4549 Transfer (5,269.59) (3,265.06) (5,212.59)

TOTAL EXPENDITURES* 1,740,181.15 1,777,430.63 1,941,604.64

TOTAL NET PROFIT/(LOSS) DIRECT EXP** (41,023.08) 5,255.94 (42,454.12)

Federal Free Breakfast Reimb. Rate 2.040 2.090 2.140Federal Reduced Breakfast Reimb. Rate 1.740 1.790 1.840Federal Class A Breakfast Reimb. Rate 0.290 0.300 0.310State Class A Breakfast Reimb. Rate 0.300 0.300 0.300

Breakfasts Served:Paid 16,401 18,380 19,955Free 74,364 71,557 77,056Reduced 14,495 20,515 19,308

TOTAL BREAKFASTS SERVED 105,260 110,452 116,319

Federal Free Lunch Reimb. Rate 3.100 3.250 3.330Federal Reduced Lunch Reimb. Rate 2.780 2.850 2.930Federal Class A Lunch Reimb. Rate 0.320 0.330 0.330State Class A Lunch Reimb. Rate 0.400 0.400 0.400

STUDENT LUNCHES: Number Paid 114,658 130,580 160,561 Number Reduced 36,287 38,466 42,199 Number Free 162,813 161,427 167,689

TOTAL NUMBER STUDENT LUNCHES 313,758 330,473 370,449

ADULT LUNCHES 2,214 2,827 2,680ALA CARTE lunches revenue 296,753 295,254 317,526

TOTAL LUNCHES 315,972 333,300 373,129

Average Student Lunches Per Day 1,763 1,857 2,081Student FTE 5,290 5,378 5,470Percent Student Lunches Per Day 33.32 34.52 38.05

Local Breakfast Prices Charged 1.75 1.75 1.75Local Reduced Breakfast Prices Charged*** ***0.00 ***0.00 ***0.00Local Lunch Prices Charged K-5 3.00 3.00 3.00Local Lunch Prices Charged 6-12 3.25 3.25 3.25Local Reduced Lunch Prices Charged 0.40 0.40 0.40

*Does not include indirect expenditures such as utilities and insurance.**2016-17 & 2017-18 Budgets have carryover from previous years, not calculated in revenue**2018-19 Includes one time equipment costs for commerical dishwasher $28K and warmer $8K***Based on 2007 Legislation, District's no longer charge for reduced breakfast.Source: F196/Food Service Department/Report 1251 OSPI(SAR. SEC 7 FOODSERV)

68

FOOD SERVICES COMPARATIVE STATEMENT OF OPERATIONS



2016-17 2017-18 2018-19

EXPENDITURES

25 Pupil Management $296.8851 Supervision $266,582.75 $270,588.21 344,809.3452 Operation 2,143,497.67 2,271,670.37 2,496,509.2353 Maintenance 530,294.53 560,572.46 721,294.3656 Insurance 40,043.00 39,187.00 49,756.00

GROSS EXPENDITURES 2,980,417.95 3,142,018.04 3,612,665.81

NET DIRECT BUS EXPENDITURES 2,980,417.95 3,142,018.04 3,612,665.81

TOTAL BUS EXPENDITURES 2,980,417.95 3,142,018.04 3,612,665.81

Total Bus Miles 740,161 751,276 775,593

Bus Cost Per Mile 4.03 4.18 4.66

Total Average Students Enrolled 5406 5455 5570Total Students Transported** 2150 2200 2230Percent Student Transported 40 40 40

SUMMARY OF REVENUES VS EXPENDITURES - TO AND FROM SCHOOL

Gross Expenditures 2,980,417.95 3,142,018.04 3,612,665.81Less Field Trips/Motor Pool/Extra Curricular (142,523.58) (123,885.44) (166,823.38)Net Expenditures - To And From School 2,837,894.37 3,018,132.60 3,445,842.43

Total State and Local Revenues $2,516,757.70 $2,844,039.40 $3,627,046.18

GAIN OR (DEFICIT) Direct Costs (321,136.67) (174,093.20) 181,203.75

One-time carry-over allowed for 2018-19 only (per OSPI) $181,203.75

**Beginning in 2011-12 this data collection changed to the STARS system. Number is calculatedby taking total AM and PM students, divided by school days and divided by 2 for daily student number.

Source: F196/Enroll. Report, 1251H, OSPI Annual Trans Report 1026A, and OSPI Report 1021(SAR. SEC 7 TRANSCOMP)

69

TRANSPORTATION

COMPARATIVE STATEMENT OF OPERATIONS


SECTION #8

OTHER FUNDS


2016-17 2017-18 2018-19


810 Restricted for Other Items $70,903.20 $71,416.55861 Restricted from Bond Proceeds863 Restricted from State Proceeds864 Reserve of Fed Proceeds 85,714.46 85,714.46865 Restricted from Other Proceeds 611,184.69867 Restricted from Mitigation Fees 688,484.22 694,708.69889 Assigned to Fund Purposes 545,503.36 467,554.49 $576,230.47

TOTAL BEGINNING FUND BALANCE 2,001,789.93 1,319,394.19 576,230.47

REVENUES

1000 LOCAL PROPERTY TAXES2000 LOCAL NONTAX

2300 Investment Earnings 10,675.85 22,153.81 15,156.142700 Rentals2800 Insurance Recoveries2900 Local Nontax Unassigned 1,243.00 80,148.00

3000 STATE, GENERAL PURPOSE3700 Timber Excise Tax

4000 STATE, SPECIAL PURPOSE4100 Special Purpose, Unassign 14,190.004130 St Match - Pd to District 8,787.00

8000 REVENUES FROM OTHER ENTITIES8100 Governmental Entities 56,700.00

9000 OTHER FINANCING SOURCES9100 Sale of Bonds9200 Sale of Real Property 441,810.77 1,184,030.519900 Operating Transfers 250,000.00

TOTAL REVENUES 11,918.85 472,751.58 1,600,224.65Add or (Deduct) Adjustments


EXPENDITURES BY TYPE

10 Sites 189,438.24 107,069.8820 Buildings 639,686.04 804,932.35 499,490.7830 Equipment 54,628.55 137,768.17 85,659.7540 Energy 36,855.0050 Sales & Lease Expenditures 83,776.54 13,000.0060 Bond Issuance Expenditures90 Debt

TOTAL EXPENDITURES 694,314.59 1,215,915.30 742,075.41

AdjustmentsTOTAL USES OF RESOURCES 694,314.59 1,215,915.30 742,075.41

ENDING FUND BALANCE $1,319,394.19 $576,230.47 $1,434,379.71

Source: Year End Budget Status/F-196

70

CAPITAL PROJECTS FUND SUMMARY

(SAR. SEC 8 CAPROJFD)



DEBT SERVICE FUND SUMMARY


2016-17 2017-18 2018-19


810 Restricted for Other Items830 Restricted for Debt Service $4,565,353.45 $4,981,622.17 $5,331,422.35889 Assigned to Fund Purposes

TOTAL BEGINNING FUND BALANCE 4,565,353.45 4,981,622.17 5,331,422.35

REVENUES

1000 LOCAL TAXES1100 Local Taxes 5,439,484.72 5,576,589.87 6,058,583.411500 Timber Excise Tax 18,896.31 21,482.96 27,501.281600 County Administered Forests

2000 LOCAL NONTAX2300 Investment Earnings 11,545.67 27,076.26 46,475.622900 Local Nontax Unassigned

3000 STATE, GENERAL PURPOSE3600 State Forest 185,859.00 181,299.61 175,776.613700 Timber Excise Tax

9000 OTHER FINANCING RESOURCES9100 Sale of Bonds9600 Sale of Refunding Bonds 7,088,191.059900 Operating Transfers 49,543.54

TOTAL REVENUES 12,743,976.75 5,806,448.70 6,357,880.46


EXPENDITURES

Matured Bond Expenditures 11,649,397.38 4,905,000.00 5,015,000.00Interest On Bonds 678,310.65 551,648.52 489,699.96Bond Transfer Fees

TOTAL EXPENDITURES 12,327,708.03 5,456,648.52 5,504,699.96

ENDING FUND BALANCE $4,981,622.17 $5,331,422.35 $6,184,602.85

Source: Year End Budget Status/F-196(SAR. SEC 8 DBTSVCFD)

71


ASSOCIATED STUDENT BODY (ASB) FUND SUMMARY


2016-17 2017-18 2018-19

BEGINNING FUND BALANCE $700,786.30 $692,336.37 $713,956.41

REVENUES

1000 General Student Body 268,775.58 285,554.07 305,288.912000 Athletics 330,002.07 351,592.09 372,045.733000 Classes 49,297.34 51,587.72 53,231.684000 Clubs 152,466.28 184,823.20 179,156.966000 Private Moneys 31,353.96 45,707.31 68,228.59

TOTAL REVENUES 831,895.23 919,264.39 977,951.87


EXPENDITURES

1000 General Student Body 206,624.53 226,988.08 244,520.742000 Athletics 367,716.67 389,208.67 403,954.813000 Classes 59,600.28 46,591.56 49,466.144000 Clubs 177,390.32 190,550.59 194,593.906000 Private Money 29,013.36 44,305.45 44,305.45

TOTAL EXPENDITURES 840,345.16 897,644.35 936,841.04

ENDING FUND BALANCE $692,336.37 $713,956.41 $755,067.24

Source: Year End Budget Status/F-196(SAR. SEC 8 ASBFUND)

72


TRANSPORTATION VEHICLE FUND SUMMARY


2016-17 2017-18 2018-19


819 Restricted to Fund Purposes $279,495.08 $349,811.08 $1,312,961.93

TOTAL BEGINNING FUND BALANCE 279,495.08 349,811.08 1,312,961.93

REVENUES

2200 Sale of Goods or Supplies 1,224.002300 Investment Earnings 1,328.34 11,762.05 13,961.532800 Insurance Recoveries4499 Transp. Reimb. - Depreciation 175,966.64 181,649.42 229,753.389100 Bond Proceeds 1,212,250.009300 Sale of Equipment 15,426.00 305.009400 Compensated Loss of Capital Asset 103,482.36 6,000.009500 Long-Term Financing9900 Operating Transfers 100,000.00 562,000.00

TOTAL REVENUES 178,518.98 1,624,569.83 812,019.91

TOTAL RESOURCES AVAILABLE 458,014.06 1,974,380.91 2,124,981.84

EXPENDITURES

Type 30 Equipment 108,202.98 637,168.98 1,103,851.54 Type 90 Debt 24,250.00

TOTAL EXPENDITURES 108,202.98 661,418.98 1,103,851.54

Transfer to Debt Service Fund 49,543.54TOTAL USES OF RESOURCES 108,202.98 661,418.98 1,153,395.08

ENDING FUND BALANCE $349,811.08 $1,312,961.93 $971,586.76

Source: Year End Budget Status/F-196(SAR. SEC 8 TVF)

73


TRANSPORTATION VEHICLE FUND

DEPRECIATION REIMBURSEMENT

Actual Transfer Transfer State Depr Invest Sale Comp Loss Actual Balance/ From To Payments Earn of of Capital Sale of Mitigation Cash (Def.) for General Debt Service

Year Acct 4499 Acct 2300 Buses Asset Bonds Fees Disburse Fiscal Year Fund Fund

1998-99 $58,875.00 $3,178.00 $2,307.00 $303,124.00 ($238,764.00)

2000-01 53,894.00 3,524.00 100.00 98,658.29 (41,140.29)

2001-02 50,018.08 119.99 65.00 30,000.00 84,539.63 (4,336.56)

2002-03 134,699.08 1359.33 0.00 0.00 135,983.32

2003-04 84,420.01 1,284.24 0.00 98,700.15 (12,995.90)

2004-05 171,252.91 4,090.74 20.00 100,976.70 74,386.95

2005-06 145,352.43 9,038.71 0.00 123,945.39 30,445.75

2006-07 139,261.01 7,364.23 0.00 255,134.81 (108,509.57)

2007-08 206,379.64 3,869.74 0.00 248,764.16 (38,514.78)

2008-09 271,581.98 1,504.51 0.00 282,604.70 (9,518.21)

2009-10 340,714.76 416.83 1,300.00 391,761.90 (49,330.31)

2010-11 171,104.18 491.69 2,405.00 252,960.25 (78,959.38)

2011-12 348,519.38 485.10 725.00 207,793.36 141,936.12

2012-13 264,358.95 322.90 0.00 182,548.12 82,133.73

2013-14 257,462.76 173.52 0.00 397,300.19 (139,663.91)

2014-15 219,676.36 107.87 21,213.00 283,688.70 (42,691.47)

2015-16 327,241.30 101.98 0.00 300,943.34 26,399.94

2016-17 175,966.64 1,328.34 1,224.00 108,202.98 70,316.00

2017-18 181,649.42 11,762.05 15,426.00 103,482.36 1,212,250.00 661,418.98 863,150.85 $100,000.00

2018-19 $229,753.38 $13,961.53 $305.00 $6,000.00 $1,103,851.54 ($853,831.63) $562,000.00 $49,543.54

Source: Yearly F-196(SAR. SEC 8 DEPREIMB)

74

TO & FROM FIELD EXTRA- OTHER TOTAL

YEAR SCHOOL TRIPS CURR MISC. MILES

1999-00 551,709 16,343 16,591 2,653 587,296

2000-01 501,061 23,352 16,888 541,301

2001-02 741,105 8,278 27,185 776,568

2002-03 667,727 17,325 22,852 707,904

2003-04 690,088 18,290 19,834 728,212

2004-05 718,021 20,676 16,611 755,308

2005-06 713,136 19,007 20,267 752,410

2006-07 636,609 16,376 19,916 672,901

2007-08 652,418 13,921 19,196 3,493 689,028

2008-09 646,120 14,864 16,184 0 677,168

2009-10 640,965 12,902 18,250 9 672,126

2010-11 693,949 13,365 12,866 1,275 721,455

2011-12 595,734 13,613 12,462 1,088 622,897

2012-13 636,677 16,088 13,891 0 666,656

2013-14 619,762 13,200 18,317 0 651,279

2014-15 637,151 13,142 16,474 10,750 677,517

2015-16 622,687 14,939 15,334 128 653,088

2016-17 740,161 11,820 16,955 11,179 780,115

2017-18 751,276 8,555 22,111 10,247 792,189

2018-19 727,447 13,927 17,435 16,784 775,593

Source: School Bus Mileage Report 1021/starting 2010-11 STARS Report

(SAR. SEC 8 ANUBUSOPE)

ANNUALIZED BUS OPERATIONS

STATEMENT OF MILEAGE

75


SECTION #9

BASIC EDUCATION STAFF

INSTR PUPILS INSTR BASIC ED PUPILS

ANNUAL AVG BASIC ED PER BASIC ED CLASS PER BASIC ED

SCHOOL FTE PUPILS CERT FTE BEA CERTS FTE BEA CLASS

YEAR (P-223) (S-275) CERT PER 1000 (S-275) CLASS PER 1000

1999-00 4,657.32 220.426 21.13 47.33 79.802 58.36 17.132000-01 4,727.18 227.423 20.79 48.11 89.607 52.75 18.962001-02 4,841.66 238.615 20.29 49.28 88.602 54.65 18.302002-03 4,858.91 243.387 19.96 50.09 93.791 51.81 19.302003-04 5,015.18 244.182 20.54 48.69 98.987 50.67 19.742004-05 5,150.51 249.522 20.64 48.45 95.419 53.98 18.532005-06 5,217.27 241.922 21.57 46.37 86.576 60.26 16.592006-07 5,263.40 256.926 20.49 48.81 92.740 56.75 17.622007-08 5,204.33 253.308 20.55 48.67 90.366 57.59 17.362008-09 5,229.73 234.209 22.33 44.78 87.922 59.48 16.812009-10 5,198.36 232.690 22.34 44.76 88.057 59.03 16.942010-11 5,206.79 226.276 23.01 43.46 79.002 65.91 15.172011-12 5,038.44 225.770 22.32 44.81 78.519 64.17 15.582012-13 5,107.39 228.715 22.33 44.78 80.343 63.57 15.732013-14 5,106.69 239.821 21.29 46.96 81.678 62.52 15.992014-15 5,151.22 244.248 21.09 47.42 84.203 61.18 16.352015-16 5,288.53 254.650 20.77 48.15 84.353 62.70 15.952016-17 5,290.39 256.710 20.61 48.52 91.703 57.69 17.332017-18 5,378.18 258.589 20.80 48.08 92.367 58.23 17.172018-19 5,470.18 275.968 19.82 50.45 96.889 56.46 17.71

AVERAGE TOTAL AVERAGE TOTAL

SCHOOL FTE FTE FTE FTE

YEAR ENROLL CLAS RATIO CERT RATIO

1999-00 4,657 142.88 32.59 279.48 16.662000-01 4,727 146.13 32.35 284.56 16.612001-02 4,842 151.41 31.98 298.60 16.222002-03 4,859 169.21 28.72 308.83 15.732003-04 5,015 178.49 28.10 311.41 16.102004-05 5,151 184.04 27.99 317.88 16.202005-06 5,217 170.70 30.56 311.31 16.762006-07 5,263 181.04 29.07 324.30 16.232007-08 5,204 183.51 28.36 331.87 15.682008-09 5,230 186.31 28.07 321.14 16.292009-10 5,198 167.36 31.06 301.73 17.232010-11 5,207 150.61 34.57 290.22 17.942011-12 5,038 148.77 33.87 263.69 19.112012-13 5,107 151.34 33.75 270.20 18.902013-14 5,107 155.72 32.80 285.31 17.902014-15 5,151 164.60 31.29 294.14 17.512015-16 5,283 162.98 32.42 304.55 17.352016-17 5,290 178.80 29.59 310.63 17.032017-18 5,378 180.62 29.78 314.40 17.112018-19 5,470 187.07 29.24 330.92 16.53

Source:Enroll Report 1251 Enrollment Report - Report 1801(S-275)

(SAR. SEC 9 BECT&CL)

FULL TIME EQUIVALENT ENROLLMENT & STAFF

BASIC EDUCATION CERTIFICATED AND CLASSIFIED STAFF

76


FTE 230 240 250/251 260 270

YEAR STAFF SICK BUSINESS PERSONAL BEREAVE OTHER TOTAL

1999-00 279.477 146,999.78 88,802.06 43,304.24 12,579.72 2,554.10 294,239.90PER FTE 525.98 317.74 154.95 45.01 9.14 1,052.82

2000-01 284.557 158,534.90 84,275.66 46,711.36 8,332.11 2,172.17 300,026.20PER FTE 557.13 296.16 164.15 29.28 7.63 1,054.36

2001-02 298.598 246,011.56 56,669.81 46,096.21 5,836.27 3,880.35 358,494.20PER FTE 823.89 189.79 154.38 19.55 13.00 1,200.59

2002-03 308.83 184,069.44 70,751.58 52,273.66 13,578.27 1,310.04 321,982.99PER FTE 596.02 229.10 169.26 43.97 4.24 1,042.59

2003-04 311.413 220,874.74 65,642.46 52,210.71 7,266.90 1,142.76 347,137.57PER FTE 709.27 210.79 167.66 23.34 3.67 1,114.72

2004-05 317.881 265,734.10 96,634.62 59,199.27 9,986.89 3,137.82 434,692.70PER FTE 835.95 304.00 186.23 31.42 9.87 1,367.47

2005-06 311.13 231,000.63 113,477.20 40,175.57 9,965.96 1,745.10 396,364.46PER FTE 742.46 364.73 129.13 32.03 5.61 1,273.95

2006-07 324.3 247,763.37 98,583.79 64,620.56 10,316.53 5,168.17 426,452.42PER FTE 763.99 303.99 199.26 31.81 15.94 1,314.99

2007-08 331.873 262,607.79 109,370.49 118,895.38 10,904.38 2,829.98 504,608.02PER FTE 791.29 329.56 358.26 32.86 8.53 1,520.49

2008-09 321.142 213,899.11 138,772.39 83,436.30 11,535.22 1,780.24 449,423.26PER FTE 666.06 432.12 259.81 35.92 5.54 1,399.45

2009-10 301.725 239,146.54 84,023.43 78,428.30 11,014.20 662.55 413,275.02PER FTE 792.60 278.48 259.93 36.50 2.20 1,369.71

2010-11 290.217 307,730.05 69,255.68 78,344.81 7,703.64 1,920.24 464,954.42PER FTE 1,060.34 238.63 269.95 26.54 6.62 1,602.09

2011-12 282.69 243,351.94 76,916.95 73,457.96 7,123.31 945.14 401,795.30PER FTE 860.84 272.09 259.85 25.20 3.34 1,421.33

2012-13 291.196 255,692.34 84,109.20 79,686.29 6,193.03 2,095.38 427,776.24PER FTE 878.08 288.84 273.65 21.27 7.20 1,469.03

2013-14 305.599 259,591.41 90,095.92 80,277.57 9,745.00 770.05 440,479.95PER FTE 849.45 294.82 262.69 31.89 2.52 1,441.37

2014-15 316.139 270,906.72 130,113.66 82,484.29 8,590.00 460.00 492,554.67PER FTE 856.92 411.57 260.91 27.17 1.46 1,558.03

2015-16 332.55 278,647.07 116,101.72 91,463.87 10,855.27 1,140.00 498,207.93PER FTE 837.91 349.13 275.04 32.64 3.43 1,498.14

2016-17 338.57 350,000.09 140,752.82 98,854.00 8,610.66 2,813.44 601,031.01PER FTE 1,033.76 415.73 291.98 25.43 8.31 1,775.20

2017-18 342.06 423,869.71 96,393.87 115,216.14 14,208.08 2,959.74 652,647.54PER FTE 1,239.17 281.80 336.83 41.54 8.65 1,907.99

2018-19 360.091 383,359.44 125,953.00 106,648.24 14,112.89 707.02 630,780.59PER FTE 1,064.62 349.78 296.17 39.19 1.96 1,751.73

Source: Year End Expenditure Report/Report 1801(S-275)(SAR. SEC 9 CERTLEAV)

CERTIFICATED EMPLOYEE LEAVE REPORT

77


FTE 330 340 350/351 360 370

YEAR STAFF SICK BUSINESS PERSONAL BEREAVM'T OTHER TOTAL

1999-00 142.876 82,548.90 5,760.84 15,866.55 7,735.45 22,750.33 134,662.07 PER FTE 577.77 40.32 111.05 54.14 159.23 942.51

2001-02 151.413 78,956.90 3,409.35 10,145.55 6,987.18 22,441.71 121,940.69PER FTE 521.47 22.52 67.01 46.15 148.22 805.35

2002-03 169.206 115,618.20 5,771.92 31,728.51 4,912.42 21,089.69 179,120.74PER FTE 683.30 34.11 187.51 29.03 124.64 1,058.60

2003-04 178.493 124,132.64 14,693.83 24,455.32 6,908.38 34,419.61 204,609.78PER FTE 695.45 82.32 137.01 38.70 192.83 1,146.32

2004-05 184.038 104,552.49 5,354.00 32,242.12 5,264.03 16,999.85 164,412.49PER FTE 568.10 29.09 175.19 28.60 92.37 893.36

2005-06 170.7 139,190.34 4,371.71 25,547.34 5,865.86 17,800.04 192,775.29PER FTE 815.41 25.61 149.66 34.36 104.28 1,129.32

2006-07 181.04 114,320.69 9,248.69 26,704.06 4,438.45 28,220.97 182,932.86PER FTE 631.47 51.09 147.50 24.52 155.88 1,010.46

2007-08 183.51 144,928.48 3,907.08 34,105.01 4,585.70 23,060.58 210,586.85PER FTE 789.76 21.29 185.85 24.99 125.66 1,147.55

2008-09 186.31 95,377.61 3,155.26 30,608.81 3,351.01 24,447.94 156,940.63PER FTE 511.93 16.94 164.29 17.99 131.22 842.36

2009-10 167.36 114,492.28 1,778.01 28,751.85 3,910.34 16,548.37 165,480.85PER FTE 684.11 10.62 171.80 23.36 98.88 988.77

2010-11 150.605 145,583.57 1,305.36 36,491.66 5,362.02 10,385.30 199,127.91PER FTE 966.66 8.67 242.30 35.60 68.96 1,322.19

2011-12 148.77 124,761.69 1,823.63 32,068.93 5,109.06 12,491.27 176,254.58PER FTE 838.62 12.26 215.56 34.34 83.96 1,184.75

2012-13 151.34 118,430.98 1,986.23 19,857.24 5,923.44 22,232.52 168,430.41PER FTE 782.55 13.12 131.21 39.14 146.90 1,112.93

2013-14 155.72 137,812.83 7,987.41 36,303.25 7,046.17 19,672.74 208,822.40PER FTE 885.00 51.29 233.13 45.25 126.33 1,341.01

2014-15 164.601 149,021.43 7,795.42 37,055.34 6,943.57 19,524.52 220,340.28PER FTE 905.35 47.36 225.12 42.18 118.62 1,338.63

2015-16 162.981 115,850.14 6,234.90 50,314.56 7,845.43 12,559.57 192,804.60PER FTE 710.82 38.26 308.71 48.14 77.06 1,182.99

2016-17 178.8 184,753.18 3,971.98 52,814.96 9,262.53 14,746.71 265,549.36PER FTE 1,033.30 22.21 295.39 51.80 82.48 1,485.18

2017-18 180.6 180,779.32 5,696.26 55,991.35 6,649.99 21,577.21 270,694.13PER FTE 1,000.99 31.54 310.03 36.82 119.48 1,498.86

2018-19 187.068 183,679.39 4,535.62 34,967.84 11,164.07 17,043.56 251,390.48PER FTE 981.89 24.25 186.93 59.68 91.11 1,343.85

Source: Year End Expenditure Report/Report 1801 (S-275)

(SAR. SEC 9 CLASSLEA)

CLASSIFIED EMPLOYEE LEAVE REPORT

78


TOTAL 421/428 422 423 424 425 429 4393YEAR SALARIES MEDICAL IND. INS. UNEMPLOY. SOCIAL SEC.RETIREMENT HCA PFML* TOTAL

1999-00 13,562,411.86 1,319,968.67 46,987.52 0.00 1,014,899.56 1,080,297.87 73,559.53 3,535,713.15 PERCENT 9.73 0.35 0.00 7.48 7.97 0.54 26.07

2000-01 14,446,131.21 1,487,323.65 58,469.11 0.00 1,075,673.09 1,011,206.11 84,092.78 3,716,764.74 PERCENT 10.30 0.40 0.00 7.45 7.00 0.58 25.73

2001-02 15,836,664.27 1,676,245.55 60,051.44 25,009.82 1,179,476.25 369,072.92 114,517.68 3,424,373.66 PERCENT 10.58 0.38 0.16 7.45 2.33 0.72 21.62

2002-03 16,937,357.95 1,750,151.18 82,452.21 43.69 1,251,477.04 258,108.48 133,115.68 3,475,348.28 PERCENT 10.33 0.49 0.00 7.39 1.52 0.79 20.52

2003-04 17,469,641.27 1,894,303.80 85,879.40 0.00 1,282,737.20 232,430.19 158,308.65 3,653,659.24 PERCENT 10.84 0.49 0.00 7.34 1.33 0.91 20.91

2004-05 18,491,457.15 2,333,445.14 94,411.94 55,332.83 1,385,529.67 242,284.52 163,993.67 4,274,997.77 PERCENT 12.62 0.51 0.30 7.49 1.31 0.89 23.12

2005-06 20,515,749.61 2,871,294.14 83,749.36 0.00 1,520,458.90 924,240.76 217,846.97 5,617,590.13 PERCENT 14.00 0.41 0.00 7.41 4.51 1.06 27.38

2006-07 18,960,176.52 2,535,835.76 96,563.62 6,177.57 1,400,853.10 528,667.28 187,176.84 4,755,274.17 PERCENT 13.37 0.51 0.03 7.39 2.79 0.99 25.08

2007-08 22,042,965.75 2,822,983.83 98,220.37 11,158.93 1,618,584.28 1,237,126.86 228,950.16 6,017,024.43 PERCENT 12.81 0.45 0.05 7.34 5.61 1.04 27.30

2008-09 22,338,488.42 3,042,051.32 91,018.95 958.85 1,648,790.10 1,820,371.27 231,583.32 6,834,773.81 PERCENT 13.62 0.41 0.00 7.38 8.15 1.04 30.60

2009-10 21,652,165.39 2,939,049.92 93,293.73 93,078.73 1,580,367.18 1,293,179.94 213,836.36 6,212,805.86 PERCENT 13.57 0.43 0.43 7.30 5.97 0.99 28.69

2010-11 21,589,461.53 2,964,482.97 102,620.87 111,252.11 1,571,782.58 1,288,247.63 216,399.38 6,254,785.54 PERCENT 13.73 0.48 0.52 7.28 5.97 1.00 28.97

2011-12 21,563,706.05 2,852,982.61 108,558.56 60,685.15 1,562,783.92 1,679,408.70 219,607.75 6,484,026.69 PERCENT 13.23 0.50 0.28 7.25 7.79 1.02 30.07

2012-13 22,724,730.36 2,920,866.47 97,680.03 4,449.07 1,647,201.56 1,767,858.48 228,032.48 6,666,088.09 PERCENT 12.85 0.43 0.02 7.25 7.78 1.00 29.33

2013-14 24,041,709.81 3,089,325.64 110,681.86 0.00 1,736,856.98 2,435,020.75 234,719.99 7,606,605.22 PERCENT 12.85 0.46 0.00 7.22 10.13 0.98 31.64

2014-15 25,954,756.79 3,256,201.38 130,915.24 0.00 1,880,875.53 2,624,010.74 249,384.69 8,141,387.58 PERCENT 12.55 0.50 0.00 7.25 10.11 0.96 31.37

2015-16 28,523,662.15 3,380,264.58 137,091.15 0.00 2,061,901.88 3,638,136.39 258,830.47 9,476,224.47 PERCENT 11.85 0.48 0.00 7.23 12.75 0.91 33.22

2016-17 30,188,177.65 3,416,440.08 151,788.24 0.00 2,164,006.31 3,840,417.68 259,960.23 9,832,612.54 PERCENT 11.32 0.50 0.00 7.17 12.72 0.86 32.57

2017-18 32,386,299.82 3,502,292.96 152,412.04 0.00 2,342,381.69 4,747,622.89 260,935.50 11,005,645.08 PERCENT 10.81 0.47 0.00 7.23 14.66 0.81 33.98

2018-19 36,435,084.89 3,835,331.24 136,047.08 0.00 2,652,847.36 5,442,187.51 299,182.99 35,501.27 12,401,097.45 PERCENT 10.53 0.37 0.00 7.28 14.94 0.82 0.10 34.04

*PFML: Paid Family Medical Leave adopted by the Washington State Legislature - effective 2019Source: Year End Expenditure Summary Reports(SAR. SEC 9 CERTFRIN)

CERTIFICATED EMPLOYEE FRINGE BENEFIT REPORT

79


TOTAL 431/438 432 433 434 435 439 4393 TOTALYEAR SALARIES MEDICAL IND. INS. UNEMPLOY. SOC. SEC. RETIREMENT HCA PFML* BENEFITS

1999-00 5,420,884.49 881,348.47 74,906.62 405,117.41 233,087.79 41,369.75 1,635,830.04 PERCENT 0.16 1.38 7.47 4.30 0.76 30.18

2000-01 5,525,325.91 937,677.97 76,222.01 412,225.30 244,834.62 45,550.75 1,716,510.65 PERCENT 16.97 1.38 7.46 4.43 0.82 31.07

2001-02 5,917,275.37 1,052,757.70 84,650.61 9,469.55 439,950.46 87,622.79 63,750.41 1,738,201.52 PERCENT 17.79 1.43 0.16 7.44 1.48 1.08 29.38

2002-03 6,592,954.33 1,151,934.99 110,492.97 0.00 483,690.37 72,588.51 74,501.64 1,893,208.48 PERCENT 17.47 1.68 0.00 7.34 1.10 1.13 28.72

2003-04 7,161,694.89 1,292,080.25 139,930.90 1.18 520,751.03 71,788.19 97,444.58 2,121,996.13 PERCENT 18.04 1.95 0.00 7.27 1.00 1.36 29.63

2004-05 7,257,668.96 1,643,070.75 138,009.28 27,368.88 540,766.04 69,771.67 79,210.97 2,498,197.59 PERCENT 22.64 1.90 0.38 7.45 0.96 1.09 34.42

2005-06 6,927,840.88 1,649,949.52 137,771.98 11,204.47 515,307.30 176,294.93 124,072.68 2,614,600.88 PERCENT 23.82 1.99 0.16 7.44 2.54 1.79 37.74

2006-07 7,809,436.05 1,977,830.96 156,924.34 0.00 581,911.80 349,548.64 149,176.80 3,215,392.54 PERCENT 25.33 2.01 0.00 7.45 4.48 1.91 41.17

2007-08 8,626,631.77 1,976,397.41 161,967.03 5,441.88 634,736.74 453,237.15 156,997.63 3,388,777.84 PERCENT 22.91 1.88 0.06 7.36 5.25 1.82 39.28

2008-09 8,761,319.73 2,225,767.44 157,066.16 2,179.78 646,835.12 565,516.59 161,539.25 3,758,904.34 PERCENT 25.40 1.79 0.02 7.38 6.45 1.84 42.90

2009-10 8,151,497.69 2,055,517.22 157,756.27 45,463.38 595,815.74 414,499.17 145,310.76 3,414,362.54 PERCENT 25.22 1.94 0.56 7.31 5.08 1.78 41.89

2010-11 8,022,043.87 2,064,265.85 168,080.14 69,788.57 580,403.97 400,559.24 137,572.40 3,420,670.17 PERCENT 25.73 2.10 0.87 7.24 4.99 1.71 42.64

2011-12 7,786,269.25 1,920,072.16 172,737.16 43,289.79 562,747.68 543,244.28 140,152.28 3,382,243.35 PERCENT 24.66 2.22 0.56 7.23 6.98 1.80 43.44

2012-13 8,089,990.44 1,972,073.08 153,597.48 10,377.11 587,605.03 570,566.97 160,469.67 3,454,689.34 PERCENT 24.38 1.90 0.13 7.26 7.05 1.98 42.70

2013-14 8,618,071.17 2,170,756.58 174,872.01 0.00 629,912.83 785,371.05 154,927.35 3,915,839.82 PERCENT 25.19 2.03 0.00 7.31 9.11 1.80 45.44

2014-15 9,151,785.15 2,214,629.66 252,140.76 0.00 673,490.79 827,068.66 162,746.21 4,130,076.08 PERCENT 24.20 2.76 0.00 7.36 9.04 1.78 45.13

2015-16 9,680,624.07 2,168,868.71 252,599.09 0.00 702,008.56 1,031,656.92 164,554.12 4,319,687.40 PERCENT 22.40 2.61 0.00 7.25 10.66 1.70 44.62

2016-17 10,319,510.24 2,280,382.71 282,536.49 0.00 755,175.63 1,086,627.91 176,283.01 4,581,005.75 PERCENT 22.10 2.74 0.00 7.32 10.53 1.71 44.39

2017-18 10,695,649.62 2,463,748.07 261,199.97 0.00 794,687.43 1,314,276.45 170,424.05 5,004,335.97 PERCENT 23.04 2.44 0.00 7.43 12.29 1.59 46.79

2018-19 12,460,978.05 2,620,556.12 277,007.22 0.00 925,230.50 1,518,212.69 201,137.96 12,222.96 5,554,367.45 PERCENT 21.03 2.22 0.00 7.43 12.18 1.61 0.10 44.57

*PFML: Paid Family Medical Leave adopted by the Washington State Legislature - effective 2019Source: Year End Expenditure Summary Reports

(SAR. SEC 9 CLASSFRI)

CLASSIFIED EMPLOYEE FRINGE BENEFIT REPORT

80


SECTION #10

LEVIES AND TAXES


SCHOOL TAX LEVIES

GENERAL CAP PROJ DEBT SERV

ASSESSOR

CERTIFIED SPEC SPEC TOTAL

TRUE LEVY $ PER LEVY $ PER LEVY $ PER $ PER

YEAR VALUE(1) AMOUNT 1000 (3) AMOUNT 1000 AMOUNT 1000 (2) 1000

1983 354,348,872 554,200 1.590 340,000 0.976 2.5661984 398,111,895 570 500 1.459 230,040 0.589 2.0481985 406,518,538 790,000 1.942 225,000 0.545 2.4871986 415,535,968 810,000 1.961 328,000 0.786 2.7471987 466,738,399 1,201,956 2.583 301,000 0.638 3.2211988 484,383,811 1,225,994 2.542 816,000 1.673 4.2151989 504,797,758 1,264,296 2.478 750,000 1.439 3.9171990 568,430,619 1,289,590 2.248 714,000 1.218 3.4661991 605,427,906 1,807,475 2.906 620,000 0.960 3.8661992 640,419,985 1,897,849 2.861 1,222,985 1.766 4.6271993 677,591,783 2,508,691 3.596 125,000 .172 1,200,000 1.651 5.4191994 958,209,336 2,583,825 2.681 125,000 .127 1,326,661 1.342 4.1501995 1,001,517,532 2,974,000 2.942 1,008,698 0.970 3.9121996 1,043,238,216 3,034,000 2.844 1,100,000 0.990 3.8341997 1,090,512,314 3,297,000 3.025 1,200,000 1.078 4.1031998 1,295,095,168 3,379,000 2.610 1,150,000 0.874 3.4841999 1,397,767,208 3,974,000 2.844 875,000 0.620 3.4642000 1,454,858,041 4,173,000 2.843 850,000 0.574 3.4172001 1,533,987,591 4,805,000 3.107 4,000,000 2.565 5.6722002 1,992,677,617 5,189,000 2.605 4,470,000 2.229 4.8342003 1,995,986,393 6,265,000 3.122 4,400,000 2.182 5.3042004 2,046,691,820 6,590,826 3.207 4,400,000 2.133 5.3402005 2,406,484,000 6,705,332 2.772 4,598,000 1.891 4.6632006 2,742,738,604 7,511,850 2.731 4,587,000 1.663 4.3942007 3,340,413,254 7,745,424 2.319 4,801,128 1.437 3.7562008 4,011,277,604 8,009,237 1.997 4,761,030 1.187 3.1842009 4,071,290,742 8,988,118 2.208 4,846,916 1.191 3.3992010 3,750,321,413 9,667,911 2.575 4,964,228 1.321 3.8962011 3,364,886,727 10,207,267 3.033 4,985,850 1.482 4.5152012 3,000,193,667 10,778,990 3.593 4,971,039 1.657 5.2502013 2,792,832,694 10,697,349 3.830 4,440,346 1.590 5.4202014 2,979,121,055 10,665,515 3.580 5,118,936 1.718 5.2982015 3,271,932,133 11,824,545 3.604 5,274,923 1.604 5.2082016 3,516,806,206 12,637,593 3.585 5,600,000 1.584 5.1692017 3,764,306,963 13,232,641 3.509 5,362,013 1.419 4.9282018 4,225,754,485 14,003,880 3.307 5,810,314 1.369 4.6762019 4,716,374,259 7,090,036 1.500 6,313,752 1.333 2.833

(1) Does not include Timber Value(2) Tax rate and amount is determined based on True Value + Timber Value(3) Tax rate and amount is determined based on True Value + 50% of Timber Value

Source: Snohomish County Annual Report/Levy Certification

(SAR. SEC 10 SCHTAXLE)

81

Property Tax/Special Assessment Fund ActivityFrom 01-01-2019 To 12-31-2019

District: ARLINGTON SCHOOL DIST NO 16

Year

Beginning

Balance

Certification

Adjustments

Receipts and

Adjustments

Ending

Balance Account Number

SNOHOMISH COUNTY

Fund: 724701 SCHOOL 16 M & O2019 $0.00 $7,067,746.72 $6,922,943.44 $144,803.2872410121102018 $260,010.16 ($14,967.46) $159,747.63 $85,295.0772410121102017 $80,438.95 ($5,348.10) $29,548.23 $45,542.6272410121102016 $36,067.75 ($5,358.94) $20,847.31 $9,861.5072410121102015 $8,546.49 ($2,001.76) $2,269.87 $4,274.8672410121102014 $5,517.76 ($30.43) $716.09 $4,771.2472410121102013 $5,861.50 ($36.39) $105.63 $5,719.4872410121102012 $6,186.03 ($58.92) $268.66 $5,858.4572410121102011 $3,732.61 ($51.87) $305.00 $3,375.7472410121102010 $4,396.62 ($68.23) $114.32 $4,214.0772410121102009 $2,025.73 ($52.77) $101.11 $1,871.8572410121102008 $836.28 ($39.34) $91.45 $705.4972410121102007 $738.53 $0.00 $241.38 $497.1572410121102006 $478.87 $0.00 $19.86 $459.0172410121102005 $980.24 $0.00 $0.00 $980.2472410121102004 $687.97 $0.00 $0.00 $687.9772410121102003 $669.67 $0.00 $0.00 $669.6772410121102002 $1,082.91 $0.00 $0.00 $1,082.9172410121102001 $622.75 $0.00 $114.08 $508.6772410121102000 $115.99 $0.00 $0.00 $115.9972410121101998 $75.29 $0.00 $0.00 $75.2972410121101996 $52.80 $0.00 $0.00 $52.807241012110

Fund Total: $419,124.90 $7,039,732.51 $7,137,434.06 $321,423.35

Fund: 724702 SCHOOL 16 BONDS2019 $0.00 $6,280,195.06 $6,151,527.02 $128,668.0472410221102018 $107,680.90 ($6,198.69) $66,157.98 $35,324.2372410221102017 $32,537.71 ($2,163.31) $11,952.12 $18,422.2872410221102016 $15,942.71 ($2,368.80) $9,215.04 $4,358.8772410221102015 $3,802.61 ($890.61) $1,009.91 $1,902.0972410221102014 $2,648.11 ($14.61) $343.70 $2,289.8072410221102013 $2,433.18 ($15.10) $43.85 $2,374.2372410221102012 $2,852.89 ($27.17) $123.94 $2,701.7872410221102011 $1,823.64 ($25.34) $148.97 $1,649.3372410221102010 $2,254.51 ($34.99) $58.63 $2,160.8972410221102009 $1,092.31 ($28.45) $54.53 $1,009.3372410221102008 $497.06 ($23.38) $54.36 $419.3272410221102007 $457.64 $0.00 $149.62 $308.0272410221102006 $291.48 $0.00 $12.09 $279.3972410221102005 $668.74 $0.00 $0.00 $668.7472410221102004 $457.01 $0.00 $0.00 $457.0172410221102003 $467.90 $0.00 $0.00 $467.9072410221102002 $926.57 $0.00 $0.00 $926.5772410221102001 $514.18 $0.00 $94.20 $419.9872410221102000 $23.36 $0.00 $0.00 $23.3672410221101998 $20.46 $0.00 $0.00 $20.4672410221101996 $15.10 $0.00 $0.00 $15.107241022110

Run: 1/2/2020

gzeutenhorst

Typewritten Text

82

Property Tax/Special Assessment Fund ActivityFrom 01-01-2019 To 12-31-2019

District: ARLINGTON SCHOOL DIST NO 16

Year

Beginning

Balance

Certification

Adjustments

Receipts and

Adjustments

Ending

Balance Account Number

SNOHOMISH COUNTY

Fund Total: $177,408.07 $6,268,404.61 $6,240,945.96 $204,866.72

Fund: 724721 SCHOOL 16 PRE 84 BONDS1998 $4.78 $0.00 $0.00 $4.787241022121101996 $3.32 $0.00 $0.00 $3.32724102212110

Fund Total: $8.10 $0.00 $0.00 $8.10

District Total: $596,541.07 $13,308,137.12 $13,378,380.02 $526,298.17

Run: 1/2/2020

gzeutenhorst

Typewritten Text

83

gzeutenhorst

Typewritten Text

ASSESSED VALUATION AND TAX RATES ASSESSED VALUATION AND TAX RATES

OVERLAPPING TAX DISTRICTS OVERLAPPING TAX DISTRICTS(Page 1 of 2) (Page 2 of 2)

2008 2009 2010 2011 2012 2013

Taxing Assessed Assessed Assessed Assessed Assessed Assessed

Districts Valuation Valuation Valuation Valuation Valuation Valuation

Sch Dist Basic 4,011,277,604 4,071,290,742 3,750,321,413 3,364,886,727 3,000,193,667 2,792,832,694Sch Dist M/O 4,020,989,995 4,080,145,865 3,754,817,102 3,371,624,663 3,008,933,041 2,800,949,264Sch Dist Bonds 4,030,702,385 4,089,000,988 3,759,312,790 3,378,362,599 3,017,672,416 2,809,065,834City of Arlington 2,239,293,774 2,306,249,447 2,239,257,103 2,018,675,444 1,822,509,261 1,727,872,805Hospital Dist 3 4,222,645,893 4,310,463,259 3,963,052,480 3,592,765,406 3,148,054,335 2,944,891,327

DETAIL DETAIL DETAIL DETAIL DETAIL DETAIL

SCHOOL DIST Reg 1.9967 Reg 2.2077 Reg 2.5748 Reg 3.0335 Reg 3.5928 3.8303Bond 1.1869 Bond 1.1905 Bond 1.3205 Bond 1.4817 Bond 1.6569 1.5899CPF .000 CPF .000 CPF .000 CPF .000 CPF .000 CPF .000Total 3.1836 Total 3.3982 Total 3.8953 Total 4.5152 Total 5.2497 5.4202

STATE SCHOOL 1 Total 1.9056 Total 1.9094 Total 1.9925 Total 2.2064 Total 2.3786 Total 2.4332

ARLINGTON Reg 1.3605 Reg 1.3564 Reg 1.0341 Reg 1.1694 Reg 1.3713 Reg 1.4199Bond .0000 Bond .0000 Bond .0000 Bond .0000 Bond .0000 Bond .0000Emerg .3868 Emerg .3853 Emerg .4107 Emerg .4646 Emerg .5000 Emerg .5000Total 1.7473 Total 1.7417 Total 1.4448 Total 1.6340 Total 1.8127 Total 1.9199

HOSPITAL Reg .2628 Reg .2648 Reg .2936 Reg .3315 Reg .3764 Reg 0 0.4151Bond .6793 Bond .6562 Bond .7297 Bond .8138 Bond .9286 Bond 1.0181Total .94214 Total .9210 Total 1.0233 Total 1.1453 Total 1.3050 Total 1.4332

COUNTY Reg .6915 Reg .6847 Reg .7473 Reg .8295 Reg .9384 Reg 1.0302Bond .0000 Bond .0000 Bond .0000 Bond .0000 Bond .0000 Bond .0000Refund .0000 Refund .0000 Refund .0000 Refund .0000 Refund .0000 Refund .0000ConFut .0318 ConFut .0318 ConFut .0318 ConFut .0389 ConFut .0439 ConFut .0469Total .7233 Total .7165 Total .7823 Total .8684 Total .9823 Total 1.0771

LIBRARY Total .3128 Total .3135 Total .4000 Total .4506 Total .4999 Total .5000

TOTAL TAXES $8.8147 $9.0003 $9.5382 $10.8199 $12.2282 $12.7836

*Hospital Bond was not assessed in 2007** Does not include Hospital Bond

Source: Director Financial Services and Snohomish Country Assessors Annual Report at (www.co.snohomish.wa.us/assessor)(SAR. SEC 10 ASSDVALS)

84

ASSESSED VALUATION AND TAX RATES

OVERLAPPING TAX DISTRICTS(Page 2 of 2)

2014 2015 2016 2017 2018 2019

Taxing Assessed Assessed Assessed Assessed Assessed Assessed

Districts Valuation Valuation Valuation Valuation Valuation Valuation

Sch Dist Basic 2,979,121,055 3,271,932,133 3,516,808,206 3,764,306,963 4,225,754,485 4,716,374,259Sch Dist M/O 2,986,123,512 3,280,630,521 3,525,542,818 3,770,963,339 4,233,595,591 4,726,690,928Sch Dist Bonds 2,993,125,968 3,289,328,908 3,534,277,429 3,777,619,715 4,241,436,697 4,737,007,598City of Arlington 1,816,314,125 2,003,794,121 2,130,154,144 2,265,698,000 2,497,670,676 2,779,067,708Hospital Dist 3 3,127,846,977 3,404,681,027 3,637,391,514 3,905,458,081 4,375,411,306 4,888,037,095

DETAIL DETAIL DETAIL DETAIL DETAIL DETAIL

SCHOOL DIST 3.5801 3.6044 3.5846 3.509 3.307 1.5001.7183 1.6036 1.5845 1.4194 1.369 1.333

CPF .000 CPF .000 CPF .000 CPF .000 CPF .000 CPF .0005.2984 5.208 5.1691 4.9285 4.677 2.833

STATE SCHOOL 1 Total 2.3844 Total 2.2788 Total 2.1237 Total 2.0275 Sch 1 1.8432 1.8693STATE SCHOOL 2 Sch 2 1.0050 Sch 2 .6957

Total 2.8482 Total 2.5650

ARLINGTON 1.3747 1.955 1.8639 1.7863 1.6433 1.5264Bond .0000 Bond .0000 Bond .0000 Bond .0000 Bond .0000 Bond .0000Emerg .5000 0.4658 0.4418 EMS .4229 EMS .3890 EMS .3613Total 1.8747 2.4178 2.3057 2.2092 2.0323 1.8878

HOSPITAL Reg .3976 Reg .3721 Reg .3549 Reg .3375 Reg .3075 Reg .2832Bond .9736 Bond .9061 Bond .8632 Bond .6443 Bond .6381 Bond .5092Total 1.3712 Total 1.2782 Total 1.2181 Total .9818 Total .9456 Total .7925

COUNTY Reg 1.0349 Reg .9578 Reg .8947 Reg .8432 Reg .7583 Reg .6865Bond .0000 Bond .0000 Bond .0000 Bond .0000 Bond .0000 Bond .0000Refund .0000 Refund .0000 Refund .0000 Refund .0000 Refund .0000 Refund .0000ConFut .0439 ConFut .0406 ConFut .0383 ConFut .0359 ConFut .0326 ConFut .0298Total 1.0788 Total 0.9985 Total 0.9330 Total 0.8791 Total .7910 Total .7163

LIBRARY Total .5000 Total .4680 Total .4425 Total .4153 Total .3796 Total .4703

TOTAL TAXES $12.5075 $12.6493 $12.1921 $11.4419 $11.6745 $9.2651

Source: Director Financial Services and Snohomish Country Assessor at (www.co.snohomish.wa.us/assessor)(SAR. SEC 10 ASSDVALS)

85

2018-19REAL PROPERTY 4,475,991,950

PERSONAL PROPERTY 195,411,157

UTILITIES - STATE ASSESSMENT 47,446,053

TOTAL ASSESSED VALUATION 4,718,849,160

PLUS TIMBER AV 50% 10,316,670

ACTUAL ASSESSED VALUATION FOR M & O SPECIAL LEVY 4,726,690,928

PLUS BAL OF TIMBER (50% Av) MAKING 100% 10,316,670

ASSESSED VALUATION FOR BOND LEVY 4,737,007,598

VOTER APPROVED LEVIES

2013 2014 2015 2016 2017 2018 2019

M & O 10,697,349 10,680,104 11,824,545 12,637,593 13,232,641 14,003,880 7,090,036BOND 4,440,346 5,143,000 5,274,923 5,600,000 5,362,013 5,810,314 6,313,752CPFTOTALS 15,137,695 15,823,104 17,099,468 18,237,593 18,594,654 19,814,194 13,403,788

RATE PER $1000 ON TRUE ASSESSED VALUATION

2013 2014 2015 2016 2017 2018 2019

M & O 3.831 3.580 3.604 3.585 3.509 3.307 1.500BOND 1.590 1.718 1.604 1.584 1.419 1.369 1.332CPFTOTALS 5.421 5.298 5.208 5.169 4.928 4.676 2.832

Source: Sno County Assessor and Sno County Annual Report .

(SAR. SEC 10 AVCOLL)

ASSESSED VALUATION FOR 2019 COLLECTIONS

Summary as of December 31, 2018

86


SECTION #11

ENROLLMENT


AVERAGE FTE ENROLLMENT BY GRADE

Grade

Level 03-04 04-05 05-06 06-07 07-08 08-09 09-10 10-11 11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19

K 192 186 182 180 185 178 181 178 166 202 171 177 324 363 394 386

1 349 420 395 399 385 399 375 377 357 363 425 371 383 388 379 411

2 353 363 419 386 391 396 398 374 377 363 387 427 378 398 400 390

3 365 382 379 427 383 399 413 398 373 400 365 391 432 386 420 425

4 350 390 376 387 450 393 396 404 398 391 425 393 386 433 408 426

5 456 394 390 411 391 457 403 405 424 421 390 428 403 384 454 423

6 424 472 410 395 404 396 448 401 418 443 436 408 441 426 405 469

7 410 439 480 429 404 411 412 446 404 430 426 433 418 443 447 415

8 470 437 458 484 431 414 418 411 449 420 422 439 434 414 442 457

9 548 540 571 477 480 452 439 432 436 468 441 433 450 450 425 457

10 445 439 473 468 469 489 458 427 425 433 473 443 437 446 440 435

11 358 384 354 443 395 415 435 415 400 381 388 421 393 381 394 398

12 294 305 305 352 409 401 422 436 412 392 358 387 410 378 370 378

Totals 5,014 5,151 5,193 5,238 5,177 5,200 5,198 5,104 5,039 5,107 5,107 5,151 5,289 5,290 5,378 5,470

Increase 157 137 42 45 (61) 23 (2) (94) (65) 68 0 44 138 1 88 92

% Incr 3.23 2.73 0.81 0.87 (1.16) 0.44 (0.04) (1.81) (1.27) 1.35 0.00 0.86 2.68 0.02 1.66 1.71

Starting in 2015-16, Kindergarten was elgible to report as full-time enrollment for qualified schools.*Does not include Running Start or Open Doors Drop-Out Re-Engagement

Source: Year End Enrollment Report 1251 and P223 for June(SAR.SEC 11 AVENROLLGRADE)

87


AVERAGE FTE ENROLLMENT BY SCHOOL

YearTotal FTE

Presidents

Eagle Creek

Kent Prairie Trafton Pioneer

Post MS

Haller MS (1)

Arlington HS

Weston HS SVLC**

2003-04 5015.10 586.94 556.89 539.89 129.28 518.72 836.59 1433.61 133.67 279.51

2004-05 5150.73 611.14 554.89 569.61 131.50 592.50 832.63 1482.11 112.67 263.68

2005-06 5217.27 644.35 513.67 541.60 138.93 606.56 899.62 1540.02 108.91 223.56

2006-07 5263.40 537.7 445.74 461.79 138.61 534.17 619.91 619.60 1549.27 130.84 225.8

2007-08 5204.33 515.1 491.5 493.33 120.28 482 599.66 573.73 1570.26 114.98 238.17

2008-09 5229.73 524.6 495.30 501.93 130.72 478.50 585.46 580.83 1532.11 130.78 269.15

2009-10 5198.68 509.7 441.16 465.72 131.61 501.00 614.43 597.57 1504.74 135.29 297.73

2010-11 5137.09 497.3 516.94 491.33 closed 510.00 578.93 622.84 1497.11 122.61 300.07

2011-12 5038.44 513.4 470.96 521.2 500.55 590.76 621.57 1479.35 130.46 210.35

2012-13 5107.85 499.5 490.54 524.35 549.16 562.74 667.83 1487.83 129.53 196.25

2013--145106.69 502.85 500.33 546.80 556.17 573.00 664.81 1508.80 120.29 133.78

2014-15 5151.22 508.55 518.75 565.25 564.07 568.03 680.85 1528.94 128.05 89.30

2015-16*5288.53 520.00 583.65 624.64 556.64 594.56 672.75 1534.60 118.18 83.48

2016-17 5290.17 507.72 612.06 620.10 579.72 586.82 672.51 1504.09 113.00 94.15

2017-18 5378.18 514.22 667.28 657.55 567.80 618.61 650.10 1484.45 144.53 73.64

2018-19 5470.18 513.03 664.04 674.80 574.59 649.54 652.22 1520.28 148.79 72.91

(1) Haller MS opened fall 2006. Middle School grade configuration changed to 6-8. *Presidents/Eagle Creek/Kent Prairie became eligible to count kindergarten students as 1.0 in 2015-16**Stillaguamish Valley Learning Center

Source: Enrollment Reporting - Board Reports(SAR.SEC 11 AVENROLLSCHOOL)

88

ACTUAL HEAD COUNT ENROLLMENT ON OCTOBER FIRST

Avg

Survival

2013 2014 2015 2016 2017 2018 Rate 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033

KINDERGARTEN 342 353 363 355 391 387 392 397 402 407 412 417 422 427 432 437 442 447 452 457 462

GRADE 1 426 366 387 386 375 411 1.0675 439 418 424 429 434 440 445 450 456 461 466 472 477 482 488

GRADE 2 388 424 377 397 395 394 1.0250 404 450 428 435 440 445 451 456 461 467 473 478 484 489 494

GRADE 3 366 396 435 383 417 424 1.0373 440 419 467 444 451 456 462 468 473 478 484 491 496 502 507

GRADE 4 427 391 388 431 412 425 1.0268 436 452 430 479 456 463 468 474 481 486 491 497 504 509 515

GRADE 5 393 423 403 383 455 424 1.0186 432 444 460 438 488 465 472 477 483 490 495 500 506 513 518

GRADE 6 442 410 440 430 419 477 1.0586 505 457 470 487 464 517 492 500 505 511 519 524 529 536 543

ELEM (K-5) + 6 2,784 2,763 2,793 2,765 2,864 2,942 3,048 3,037 3,081 3,119 3,145 3,203 3,212 3,252 3,291 3,330 3,370 3,409 3,448 3,488 3,527

Annual Increase 106 (11) 44 38 26 58 9 40 39 39 40 39 39 40 39Accumulated Incr 106 95 139 177 203 261 270 310 349 388 428 467 506 546 585

89

GRADE 7 433 441 416 449 445 420 1.0140 426 512 463 477 494 471 524 499 507 512 518 526 531 536 544

GRADE 8 428 437 436 420 442 460 1.0051 462 428 515 465 479 497 473 527 502 510 515 521 529 534 539

MIDDLE SCH (7-8) 861 878 852 869 887 880 888 940 978 942 973 968 997 1,026 1,009 1022 1033 1047 1060 1,070 1,083

Annual Increase 8 52 38 (36) 31 (5) 29 29 (17) 13 11 14 13 10 13Accumulated Incr 8 60 98 62 93 88 117 146 129 142 153 167 180 190 203

GRADE 9 447 436 453 457 427 459 1.0317 474 477 442 531 480 494 513 488 544 518 526 531 538 546 551

GRADE 10 479 444 444 455 445 436 1.0022 437 475 478 443 532 481 495 514 489 545 519 527 532 539 547

GRADE 11 419 463 433 411 428 426 0.9531 406 417 453 456 422 507 458 472 490 466 519 495 502 507 514

GRADE 12 405 452 476 450 433 433 1.0423 451 423 435 472 475 440 528 477 492 511 486 541 516 523 528

HI SCH (9-12) 1,750 1,795 1,806 1,773 1,733 1,754 1,768 1,792 1,808 1,902 1,909 1,922 1,994 1,951 2015 2040 2050 2094 2088 2,115 2,140

Annual Increase 14 24 16 94 7 13 72 (43) 64 25 10 44 (6) 27 25Accumulated Incr 14 38 54 148 155 168 240 197 261 286 296 340 334 361 386

TOTAL 5,395 5,436 5,451 5,407 5,484 5,576 5,704 5,769 5,867 5,963 6,027 6,093 6,203 6,229 6315 6392 6453 6550 6596 6,673 6,750

Annual Increase (16) 41 15 (44) 77 92 128 65 98 96 64 66 110 26 86 77 61 97 46 77 77Accumulated Incr 86 25 56 (29) 33 169 128 193 291 387 451 517 627 653 739 816 877 974 1020 1,097 1,174

Total Accum Increase 86 25 56 (29) 33 169 128 193 291 387 451 517 627 653 739 816 877 974 1020 1,097 1,174

P-223 For October 1 (SAR. SEC 11 COHORT SURVIVAL 15)


PROJECTED ENROLLMENTS - HEADCOUNT

By Cohort Survival

CERTIFIED

ASSESSED AVERAGE VALUATION

SCHOOL TAX VALUATION FTE PER

YEAR YEAR (TRUE VALUE) ENROLLMENT PUPIL

1982-83 83 354,348,872 2,573 137,7181983-84 84 398,111,895 2,569 154,9681984-85 85 406,050,528 2,617 155,1591985-86 86 415,535,968 2,682 154,9351986-87 87 466,738,399 2,741 170,2801987-88 88 484,383,811 2,941 164,7001988-89 89 504,797,758 3,106 162,5231989-90 90 568,430,619 3,153 180,2821990-91 91 605,427,906 3,334 181,5921991-92 92 640,419,985 3,446 185,8441992-93 93 677,591,783 3,567 189,9611993-94 94 958,209,336 3,725 257,2371994-95 95 1,001,517,532 3,818 262,3151995-96 96 1,043,238,216 3,913 266,6081996-97 97 1,090,512,314 4,072 267,8081997-98 98 1,297,695,816 4,283 302,9881998-99 99 1,401,241,079 4,513 310,4901999-00 00 1,473,398,055 4,657 316,3842000-01 01 1,535,229,880 4,727 324,7792001-02 02 1,992,677,617 4,842 411,5402002-03 03 1,995,986,393 4,858 410,8662003-04 04 2,046,691,820 5,015 408,1142004-05 05 2,406,484,000 5,151 467,1882005-06 06 2,742,738,604 5,217 525,7012006-07 07 3,340,413,254 5,263 634,6982007-08 08 4,011,277,604 5,204 770,8072008-09 09 4,071,290,742 5,230 778,4492009-10 10 3,750,321,413 5,198 721,4932010-11 11 3,364,886,727 5,207 646,2242011-12 12 3,000,193,667 5,081 590,4732012-13 13 2,792,832,694 5,161 541,1422013-14 14 2,979,121,055 5,172 576,0092014-15 15 3,271,932,133 5,201 629,0972015-16 16 3,519,311,699 5,346 658,3072016-17 17 3,764,306,963 5,353 703,2142017-18 18 4,225,754,485 5,468* 772,8152018-19 19 4,716,374,259 5,569 862,541

*Includes running start and open doors (open doors new in 2017-18)Source: Fiscal Dir, School Tax Levies and Year End Enrollment Report 1251(SAR. SEC 11 ENROLL VAL)

ENROLLMENT VALUATION PER PUPIL

90


Mrs. Gina Zeutenhorst, Executive Director of Financial Services

2016-2017

END OF REPORT

Prepared by the Financial Services Department

2018-2019 GENERAL PURPOSE FINANCIAL STATEMENTS AND ...

Documents

Transcript of 2018-2019 GENERAL PURPOSE FINANCIAL STATEMENTS AND ...